wapan Sen is set for filling his tax return for the assessment year $2014-15.$ Swapanis an employee, of a private company. His income during July $2013$ to June $2014$ from salary are basic TK $1800000,$ house rent $50\%$ or basic, medical TK $10000,$ bonus two months' basic $($half spent for poor people in the village$),$ club fees TK$20000.$ He earned royalty or TK $200000$ from his published books. Employer's provident fund contribution is $10\%.$

Swapan owns a two$-$storied house in Moghbazar, Dhaka. He and family occupy the first floor and rent the ground floor to a law firm from September $2013$ for a monthly rental of TK$90000.$ It is a newly constructed house started in $2010$ and completed in March $2013.$ On February $2010,$ he borrowed TK$3$ million from a bank at an annual interest of $12\mathrm{.}5\%.$ Other expenses in relation to the property are: repairs and maintenance TK$260000,$ insurance TK$8000,$ municipal taxes TK $18000.$ Municipal authority in its records has an annual value of TK $700000$ for similar size building in that locality.

Swapan has a sole ownership business, net income before tax being TK$5500000.$ But closing inventory was valued at market price of TK $175000,$ its cost price being TK $150000.$ Depreciation charged was TK$540000$ but according to tax authority it is allowed TK$500000.$ He purchased goods from a relative TK$230000,$ the fair market value being $200000.$ He sold an old equipment TK$460000$; its cost being TK$390000$ and accumulated depreciation TK$90000.)$

Swapan earned dividend from a UK company listed with London Stock Exchange, $6000$ after withholding tax @$10\%.$

During this year MrSen got married and spent TK $185000$ for honeymoon in Sundarban. He invested TK $20000$ in defense savings certificates. $($TK$50000$ in company shares and securities$,$ and he bought a life insurance policy for TK$2500000$ with annual premium being TK$30000,$ donated TK$300000$ to Dhaka Medical College Hospital, gifted a car TK $800000$ to his friend's daughter's marriage.$)$

Requirement: $1$

Swapan Sen's income tax return. BPS$1-$TK$120.($Based on the Income Tax Law Act $2023$ of Bangladesh Point of view$).$

Requirement:$2$

What is surcharge? What is its purpose? How is it determined? How is it different from wealth tax?

$($Based on the Income Tax Law Act $2023$ of Bangladesh Point of view$).$