=== NB A New Issue :- FOR PRIVATE RESEARCHES AND STRICTLY BENEFICIAL and CONFIDENTIAL U SEs .

---South Asia , Bangladesh,Dhaka, Date Revised - November-30, 2010 . Date Sent:16-Sep,2011 -Keywords: OWNERSHIP OF A TELEPHONE or a Motor Transport for Mobility or a TAX-ID vs the ICT Development, Disability Issues & Corruption in the Digital Banglades h. -Executive Summary : -RE: -IS the OWNERSHIP OF A TELEPHONE or A TAX ID, A BOON or BANE FOR the ICT/DIG ITAL Bangladesh? == Budgetary THOUGHTS and CORRUPTIONs? in the Arena of Disability/ Old-Age Related Inability vs the Penalties for Defaults & Pangs of Filing of 'Nil'- Income Tax R eturns year after year, till Death & Afterwards and even after Death, by the Hei rs under the (sub)Sections 75(1), 75(1A), 92(1), 184A.(k) and 124(1) of the Exis ting Income Tax Ordinance, 1984 of Bangladesh. === Ref: My Free website blog at http://www.spinalcordinjury-paralysis.org/MA -My story describes a Corruptive Scandal of a Minimum of BDTk.40.00Billion or Tk. 4,000.00Crore or =US$584.00Million) for Each of the Assessment/ Financial Years of 2006-07, 2007 -08, 2008-09,2009-10 and 2010-11 -Actually, the Roots of the Troubles can be summed up in Five T's, viz.: -(1).Telephone -(Only ONE Land/PSTN/MObile Phone, subscribed for Residential Use), -(2).Town-Home [above 1,600 Sft.- wholly self-occupied,& Not Let Out], -(3).Transport/ Car below 1,300cc [already mock Sold off to a Son in 2008-09 ], -(4).Tax-free Subsistence/ Non-taxable Livelihood/ Medications from the Relations & Friends [as the Unexplained Expenditure = INCOME ] and -(5) T.I.N/Tax-payer's Identification Number . -As a Former Taxpayer (1965- 2001), I am having No Taxable Incomes for the last 1 1years; but, I am Not aware whether any Rule exists for Cancellation or temporar y Suspension of a T.I.N!!] -- ----You can be sure that a Bangladeshi Doctor or Engineer stationed at Bengazi/or Os aka, is legally required to submit his/her Income Tax Return, to the nearest BD Mission at Tripoli/or Tokyo respectively! -Hence, it shall be of great INTEREST to know whether a Similar Personal Taxation Law (so very Harmful to the Non-taxable and Income-less Elderly Citizens'/ Aged / Disabled persons'Well-beings ) does Exist" in any other part of the World" whe re the WB, IMF and EU Co-operate and Operate. -From: M. A. Mussowir, B.Com.,FCMA.,AMCS (better pronounced as Abdul Musobbir)

E-mail- < mamussowir@yahoo.com> ( mamussowir at yahoo dot com ) Contact Phone : Sick-bed side Mobile +88 0171 605 4996 and On Request, Land Line at (0088 02) 801 4773 - RE:IS the OWNERSHIP OF A TELEPHONE or A TAX ID, A BOON or BANE FOR the ICT/DIGITAL Bangladesh? CORRUPTIONs? (Inbuilt) into the Arena of Disability / Old-Age Related Inability visa-vis the Penalties for Defaults & Pangs of Filing of 'Nil'-Income Tax Return s year after year, till Death and even after Death, by the Heirs under the legal provisions of the under the (sub)Sections 75(1), 75(1A), 92(1), 184A.(k) and 124(1) of the Existin g Income Tax Ordinance, 1984 of Bangladesh visa-vis the New Provisions in the D raft of the New Income Tax Law/ Act, proposed in relation to the Disabled/ Retar ded Persons and for the Non-Resident Bangladeshis ( NRB's) in particular . =-Ref: My Freely Gifted website at: http://www.spinalcordinjury-paralysis.org/MA == "To the Respected Chairperson/ M.D/ CEO/ Legal Advisor/ Tax Consultant of < http://www.scribd.com/upload-document#text >, -From:- M.A Mussowir, B.Com.,FCMA, AMCS --[A Financial/ Costing/ Management Accounting Adviser & M.I.S Expert,now A Retired/ Paralysed/ Disabled Male Person,(at 75 +, Spinal Cord Injured/ Handic apped Person/ PONGU, Protibondee from 2002 AD ). ==== Dear Sir/ Madam, ---I am stating (below) A CASE OF "GENERAL/ PUBLIC INCONVENIENCE" or "Jono Durvog" in BANGLA. On Humanitarian Grounds as well as to Protect the Incomeless and Disabled/ Aged Persons, while augmenting the Govt. Revenues at the same time( by Curving the C orruption), Kindly Read on and take Actions to pass on (a Hard Copy hereof)to th e Appropriate Quarters . -During the daytime, I am also available for any clarification at my sick-bed sid e Mobil(0088) 0171 605 4996 and On Request at Land Line (0088 02) 8014773. -With Deepest Regards From <mamussowir@yahoo.com> ( mamussowir at yahoo dot com ) --==== Humble Submissions== =--Copies-previously-given-to--local-NGOs-but -received-Poor--Responses-I am on the sick-bed from 2002 AD due to an road accident, resulting in an SCI-P aralysis and occasionally on the wheel-chair). -Actually, the Roots of the Troubles can be summed up in Five T s,viz.: -(1).Telephone -(Only ONE Land/PSTN/MObile Phone, subscribed for Residential Use),

-(2).Town-Home [above 1,600 Sft.- wholly self-occupied,& Not Let Out], -(3).Transport/ Car below 1,300cc [already mock Sold off to a Son in 2008-09 ], -(4).Tax-free Subsistence/ Non-taxable Livelihood/ Medications from the Relations & Friends [as the Unexplained Expenditure = INCOME ] and -(5) T.I.N/Tax-payer s Identification Number . -As a Former Taxpayer (1965- 2001), I am having No Taxable Incomes for the last 1 1years; but, I am Not aware whether any Rule exists for Cancellation or temporary Suspension of a T.I.N!!] -- --------------------I AM ON THE LOOK-OUT FOR SOMEONE ( particularly, a Non-taxable Elderly Person / or Disabled SME Enterpreneur ) TO REACT ON/ DISCUSS ABOUT THE FOLLOWING:A RESPECTFUL REQUEST. To Your Good-self / Excellency , = On the CSR-Contribution of a profit-allocation of a paltry sum of USD$100-Millio n, over 15 years, H.E.Peter Y. Solmssen, Member of the Managing Board and Genera l Counsel of Siemens AG, is reported to have said, -Quote:"Siemens stands for clean and sustainable business. This initiative will boost o ur efforts for more business integrity and fair market conditions globally. -We are looking forward to making this a joint success with the World Bank and ot her partners .- Unquote.. -But, here in Bangladesh,the Siemens www.siemens.com, long publicly spoken of, -as the second Mother of Corruptive Business Practices !!! - is an honourable Partner-Member in the Anti-corruption/ Integrity Drive of the World Bank, (Vide - www.siemens.com/integrity-initiative, ) -So, Let us hope that it will not be a new Joke of the coming Decade. -Notably, I can see a bright Ray of HOPE in these Dark Days of World-wide Recessi ons and I beg your Leave to Begin my other submissions, with a Quotation of the President of the World Bank Group H.E Robert Zoellick, made on December 06, 2007 : --"Governance & Anti-Corruption is (are) everyone s business." - (Videwww.fightingcorruption.org ) . -- -Many Thanks; Your website is user-friendly, informative and satisfactory. == NB:- OCTOBER, NOVEMBER, DECEMBER and JANUARY to MARCH ARE THE MONTHs OF AWARENES S ABOUT THE DISABILITIES, Old Age-Related INABILITIES, Diabetes, Deficiencies, D iseases and DISASTERS which should be looked into and remedied at the earliest. == Please read on to know the General Public Inconveniences or Jono Durvog ; ( even to an NRB-Non-Resident Bangladeshi, if a former Tax-payer) and - the overall resultant Corruption, involving a Minimum of Tk.40.00Billion or Tk.4

,000.00Crore = US$584.00Million Appx. PER YEAR, under the Income Tax Law of Bangladesh (**Please see the calculations at the End). -Deepest Regards. == ============ Ref:- The Websites at < http://www.nbr-bd.org/ > = Extracts will be sent, via an E-mail, [if so requested] in the Attached File for ready references to the (sub)Sections-75(1A)(a)(i),75(1A)(a)(ii), 75(1A)(a)(ii i),75(1A)(g), 92(1), 184A.(k) and the (sub)Section-124(1) of the Income Tax Ordi nance (1984). == RESPECTFUL REQUEST, To Your Good-self/ Excellency, == 01. From a random Web Search of "Disability", it appears to me that ALL DPOs (Dis abled Persons Organisations) are designed for paying only Lip-Services and are Bu sy in collecting Donations and Service Charges to pay for the "Salaries" of and & Foreign Tours by the Able-Bodied Persons, in the Name of Trainings and for present ing a few far-fetched Articles or Country Papers and Situation Reports == and that, there is No genuine "Welfare Organisation for the Disabled Persons", s pecially for Spinal Cord Injured Ones, sponsored locally or abroad, by any Orga nisation, which could be approached by me, for favourable Non-financial Help/ As sistance, in order to remedy situations, similar to mine; == [ i.e. either to help me become Fit enough to Earn a Taxable Income or Suggest/ Advocate minor Change(s) in the Personal Income Tax Laws, on a country basis or globally). -[The Proposed Amendments for Bangladesh, have already been drafted by me and wer e circulated among the NGO s in the last FY 2008-09 and 2009-10 ]. == 02. THIS IS also A CASE OF "GENERAL / PUBLIC INCONVENIENCE" or"Jono Durvog" in B ANGLA. == 03. Even an NRB- Non-Resident Bangladeshi, if previously an Income Tax-payer/ TI N-holder, while living / earning in Bangladesh, is required to submit/ File the Annual Income Tax Return at the Bangladesh Mission which is nearest to him ( ev en, if that NRB is No Longer a taxable person ); [ vide the Proviso under the (s ub)Section-75(1)(b) ibid ] and for a default, he/ she shall have to Pay the Penalties (about $300.00 USD per ye ar) under the (sub)Section- 124(1) of the Income Tax Ordinance, 1984. -04. You can be sure that a Bangladeshi Doctor or Engineer stationed at Bengazi / or Osaka, is legally required to submit his/her Income Tax Return, to the neares t BD Mission at Tripoli /or Tokyo respectively!! -Hence, it shall be of great INTEREST to know whether a Similar Personal Taxation Law (so very Harmful to the Non-taxable and Income-less Elderly Citizens /Aged/ Disabled persons Well beings ) does Exist" in any other part of the World" whe re the WB, IMF and EU Co-operate and Operate. == 05. Bing a Spinal Cord Injured/ now Aged 75+,Disabled Person myself from Novembe r, 2002, (due to a Road Accident), I would like TO SUGGEST to you and your esteemed Organization to locate a suitab

le Sponsor and to choose a hitherto untouched Topic of Research, like == " MENTAL, NoN-FINANCIAL & NON-MEDICAL PANGs/ PLIGHTs/ WORRIES/ HARDSHIPs/ SORROW s OF THE SENIOR/ AGED CITIZENs and THE PHYSICALLY DISABLED PERSONs (PDPs), == In Particular, of Those LIVING IN THE DEVELOPING COUNTRIES == (A GLANCE At BANGLADESH & its Neighbouring INDIAN STATEs )" == == ======= == or such other abridged or expanded scopes thereof, as deemed fit. I SHALL BE GL AD TO COLLABORATE/ Cooperate as far as I can. == 06. My present plight is described below for kind perusal. ========= -Wishing you All Success and Requesting to Read on the rest of my message and ge t in touch with me, at your earliest convenience. == Deep Regards - -A RESPECTFUL REQUEST. To Your Good-self /Excellency, == =The Over-looked Human Sufferings= = Ref:- The Website at http:// www.nbr-bd.org/ = [For ready references to the (sub)Sections- 75(1A)(a)(i), 75(1A)(a)(ii), 75(1A)( a)(iii), 75(1A)(g), 92(1),184A.(k) and the (sub)Section 124(1) of the Income Tax Ordinance (1984),] == 01. Please think over as to how a Disabled (Crippled by a hidden Injury to the n eck Bones/ Spinal Cord and unable to write on the paper or walk on the Foot ), a lthough mostly lying flat or Bed-ridden or dirty with the uncontrollable Urine a nd Stools (due to the Non-mobility or Numbness of the Body ) or occasionally Whe el-Chair-mounted, Income-less and Non-taxable Person like me, yet having all FOU R or any one or more of these 4 things viz., == (1) Subscribing to a Residential Land/ Mobile Telephone or (2) Owning a House of 1600+ Square feet, in the Urban Area, or = (3) Owning a Motor Car or Light Vehicle], or (4) Having a T.I.N - (Tax-payer s Identification Number), being a former Tax-p ayer , == can be legally required to fill up the Prescribed Form(in 7/8 pages) manually a nd to submit/ or to File the "Nil"-Returns of Income-Tax, year after year, (til l Death , even after death, by the Heir/s) and == to deliver it (the completed Return Form) to the Bangladeshi Tax Office, located at 5th Floor,about 14 kilometers away from my home. == 01.01 Otherwise, he /she [the Defaulter] shall be subjected to a Penalty i.e. -Liable to be Fined a Minimum Total of [Tk.1000/- fixed + Tk.50/-x 364 days] appx . BDTk.20,000.00 (about $300.00 USD) --\ annually for Each Person, under the legal provisions of the (sub)Sections-75(1),

75(1A) and 92(1), read with the (sub) Section- 124(1) of the Bangladeshi Income Tax Ordinance, 1984. == 02. Although given in writing ( in the Form for Voter Enlistment) that I am a ph ysically Handicapped/ Disabled Person, No One from the Bangladesh Election Commi ssion, has, so far, turned up, to take my Digital Photograph and to make me a Vo ter. == So, I have No National ID Card, to show its Number in the Annual Income Tax Retu rns Form. (vide English Form at http://www.nbr-bd.org/forms/Ind-Return%20English.doc ) == 03. I cannot also manage a Photograph of mine, to be attached to the Tax Return Form. == 04. Kindly also study my short Profile, (as below) and please Explore whether I can be of any Voluntary Service (On_line or Off_line or both), Nationally, here in Bangladesh (Excellent Proficiency in both English & Bangla Languages) or Internationally t hrough the Fluent English Medium (both written and spoken skills and backed by a dequate Computer Literacy) . == This kind of Engagement is vital, in order to remain in a Sitting Position, on m y Wheel-Chair, intermittently, for 5 or 6 Hours Daily, for routine Physiotherapy , which is a part of my Treatment for my Spinal Cord Injury, so as to avoid the Pressure Sores/ Back-Sores/ Bed-Sores ( due to continuous Lying down/ Sleeping P osture on the hard Bed). == ( No Fracture of my Bone and Nor any Bleeding Wound ) . -- - ----------Thanking you, for sparing your valuable time in reading the subject matter. Yours truly, With Deepest Regards From:M.A Mussowir, B.Com.,FCMA,AMCS. -E-mails: mamussowir@yahoo.com, ( mamussowir at yahoo dot com ) Contact phone- [Sick-bed-side Mobile ]: +880 171 605 4996 . == ====Short=Profile======== === [A Paralysed/ Disabled/ SCI(Spinal Cord Injured) Male Person, (now at-75+, Handi capped Person/ Protibondee (unable to walk ) from 2002 AD and a former Tax-payer, in Troubles, for having a -T.I.N/ Tax-payer s Identificatio n Number, but No Taxable Incomes for the last 12 years]. == (1)Fellow Member(FCMA) and a Co-Founder, Elected Council-Member (1972-75,1978-80 and 1981-83) and First-Honorary Treasurer (1972-75), Formerly Council-Member-in-Charge of Examinations (1972-83 ), Ex.-Honorary Secretary (1981-83) & First Executive Director (CEO)/National Proje ct Director, UNDP-ICMA-B Project (1992) of the Institute of Cost and Management Accountants of Bangladesh, I.C.M.A Bhaban, Nilkhet,Dhaka 1205,Bangladesh. == (a Statutory Professional Body of the CMA s, under the administrative control of the Ministry of Commerce, Governmnt of Bangladesh (GoB ) and a Member of the SA

FA, CAPA & IFAC); == (2) Formerly, Member-Secretary, Cost and Price Consultative Committee (and Ex-.O fficio Chief Cost Accountant) of the now defunct "Price Advisory Board" of the Ministry of Commerce, GOB (1973-78). == (3) Formerly Sr. General Manager (Cost, Budget & VAT Division), Bangladesh Stee l and Engineering Corporation - BSEC, Dhaka; a Statutory Corporation under the a dministrative control of the Ministry of Industries, GoB, (1979-86 and 1988-91). ; -(4) Formerly, Executive Director(Finance) of the Bangladesh Shipping Corporation (BSC, Chittagong ), the National FLAG Carrier & a Statutory Corporation under t he administrativecontrol of the Ministry of Shipping, GoB,(1987-88).; == (5) Formerly,Deputy Director(Accounts)/ Chief Accountant (MEO),EP-WAPDA, now Ba ngladesh Water Development Board, Dhaka, (1968-72) . =and (6) Formerly, Associate Member (AMCS) of the Bangladesh Computer Society, (BCSa Professional Body of the Computer Techno-Guru-z and Techno-Rothi-z, in the I.C.T. Sector of Bangladesh). == NB:In Mid-1980 s and early 1990 s, when the Computer Learning Fever swept over Bang ladesh, I underwent sevaral Short Courses on the then popular Computer High Lev el Package Programmings, like, COBOL, ForTran IV, FoxPro, dBaseIV, Visual Basic6.0, ORACLE 9i etc., and also the Word Processings in WordPerfect, MS Word, Spr ead Sheet, MS Office 97. -I HAVE an INTERNET CONNECTION of BROAD BAND, (Speed 100.0 Mbps, Dedicated Onlin e 24/7 ) and now, I am gradually recovering and becoming accustomed to Web Surfi ng, Browsing Websites, E-mailings and other Works, viz., ( Slow Tying, Data Entry, Screen Functions like Edit, Select, Copy, Cut, Paste/ Insert, Save, Print etc.), -supported by the Windows*XP, Inter-Net Explorer, Anti-Virus Program. Adobe Flash Player, MS Office (Word, Excel, Access, Power Point), Installed in a PC- Pent ium IV Processor and Also a Bed-side ordinary WHEEL-Chair and a Four-legged Walker. =============== -=Summary of Profile = I Worked as a Costing/ Pricing Expert & Top Financial Officer, Tax Consultant/ C omputerised Accounting Implementer / M.I.S. Expert / Professional Educator/ Trai ner, PE/ SOE Research Paper-Writer, locally,in the Pharmaceutical Manufacturing and Heavy Engineering Industries (like Steel-making & Ship-building, Hydro-Electric Power Projects, Flood Control , Water Supply, Sewerage/ Drainage and Other Projects/ Sectors in Bangladesh (19 60-2000); == now a Wheel-Chair-mounted Disabled Person/ with invisible Spinal Cord Injury, due to a Road Accident in November, 2002 = ==--THE--END--====== ==== = PS:- ( I am NOT in any Financial Hardship; as I am well fed, well clothed, Medi cated and sheltered in my own home ). == But, I am helpless now and at my wit s End as to how to continue to comply with the I

ncome Tax Law of 1984 (both locally and even, if taken abroad, for treatment). \ --==Copy=of=Message=--From: "Integrityinitiative Office" of Siemens - ============= -E-mail of Tuesday, December 29,2009 10:02 AM From: "Integrityinitiative Office" <office.integrityinitiative@siemens.com>-Add sender to Contacts To: "Ma Mussowir" <mamussowir@yahoo.com>, -Dear Mr. Mussowir, -many thanks for your email and the information attached. -The main objective of the Siemens Integrity Initiative is to fund organisations fighting corruption and fraud. -Applications by individuals cannot be considered during the application process. Please refer to the website for the Siemens Integrity Initiative which describes the objectives of the initiative, project categories, eligible organisations an d the details for the application process -(www.siemens.com/integrity-initiative). -With best regards, Birgit Forstnig Errath. ...................... ........ ==NB ==Returned Undelivered and hence, Re-directed -=== -AS AT THE TOP== -------------======= =Reply=given=to the="Integrityinitiative-Office"= =COPY=for=kind=perusal======= == South Asia , Bangladesh ,Dhaka, Date-29-December, 2009. From:- M.A Mussowir, B.Com.,FCMA, AMCS == [A Retired/ Paralysed / Disabled Person at 73+]. == To Respected Birgit Forstnig-Errath,<office.integrityinitiative@siemens.com> -CC-<joern.roggenbuck@siemens.com>RE: CORRUPTIONs ? ! (Inbuilt) into the Arena of Disability/ Old-Age Related Inab ility visa-vis the Penalties & Pangs of Filing of Nil - Income Tax Returns, fro m year after year, till Death and even after Death, under the (sub)Sections-75(1 A) & 92(1) of the IncomeTax Ordinance, 1984 of BANGLADESH. -Ref:- Your e-mail of Tuesday, December 29, 2009 10:02 AM -I am very sorry to find that I have probably been misread with regard to my huma nitarian and non-financial objectives on the subjects of Corruptions and Disabi lity (as below, under an emotional Zeal, I may have stated in a somewhat oblique tones, but in meaning-laden tenors). -As a clean/ former Taxpayer, now Income-less, Disabled and in Troubles/ under fe ars of Penalties for likely future Defaults and under the heavy physical and men

tal Pangs of Filing of Nil - Income Tax Returns, year after year, till Death (+10 years already passed by) and even after Death, by the Heirs, despite being an Income-less and so a non-taxable person, I have also pointed to the Banglades hi Income Tax Laws (available at the Websites ofhttp:// www.nbr-bd.org/ ). -[Extracts are shown in the Attached File for ready references to the hurting (su b)Sections- 75(1A)(a)(i), 75(1A)(a)(ii), 75(1A)(a)(iii), 75(1A)(g), 92(1) and th e (sub)Section-124(1) of the Income Tax Ordinance (1984), which require partial Deletions or Amendments == These Sections are /will be causing Troubles to the General Public and in partic ular, to your Ex-/ Retired Bangladeshi Employees (who are/ will be Non-taxable Person like me, yet having all FOUR or any one or more of these 4 things viz., == (1)A T.I.N -(Tax-payer s Identification Number),being a former Tax-payer or (2) Owning a House of 1600+ Square feet, in the Urban Area, or - (3) Subscribing to a Residential Land/ Mobile Telephone or (4)Owning a Motor Car or Light Vehicle). -As a Disabled/ Paralysed person, I am NOT an ASPIRANT for your Funding. I have p roposed to locate a Sponsor for Research Subject, regarding the non-taxable Ag ed/ Senior/ Disabled persons in Bangladesh/ India. -But, the Bangladeshi relevant NGO s [like www.ti-bangladesh.org/, www.cpd.org.bd/ , www.supro.org/ , www.bcas.net/ , www.unnayan.org/ , www.rib-bangladesh.org etc.], -if granted any Funding from your End, -- may please be required to specifically look into the overall resultant Corruptio n, involving a minimum of Tk.40Billion or Tk.4,000 Crore = (US$584=Million Appx.) PER YEAR, for each of the last three years, (if not beyon d those years) under the Income Tax Law of Bangladesh -Hence, it shall be of great INTEREST to know whether a Similar Personal Taxation Law (Harmful to the Aged/ Disabled person s Well-being) does Exist" in any othe r part of the World" where the WB, IMF and EU Co-operate and Operate. -With Best Regards & Greetings of the New Year of 2010, From:M.A Mussowir, B.Com.,FCMA, AMCS E-mails: mamussowir@yahoo.com, ( mamussowir at yahoo dot com ) ** The said Minimum Total Penalty Per Annum (involved in a Network of Corruption, t hrough the backdoor Compromises, Non-Collections, Overlookings, Omissions, BackDatings etc., using loopholes under the Income Tax Laws of Bangladesh)- is, made

up of -(TK.20,000/- for each x 2,000,000 Persons, deemed as Defaulters-**) =Tk.40,000,000,000/= or Tk.40.00Billion or Tk.4,000.00Crore or =US$584.00Million) - -for Each of the completed Assessment Year of 2006-07, 2007-08, 2008-09, 2009-10 and 2010-11 or Financial Years of 2005-06, 2006-07 , 2007-08, 2008-09 and 2009 -10.. --** AVERAGE Total Number of TIN-Holders = 2,750,000= Persons per Year (appx) ** Tax Returns submitted/Filed. = 750,000= persons per Year (appx) ** Hence, 2,000,000= Defaulters are to be penalised under Section- 124(1) ibid. -Avg. Rate of Exchange= $1.00=Tk.68.4932== -Search KEYWORDS - Disability " Bangladesh " .org ======= =======