Non-Resident Tax Solutions: Bangladesh 2026

Non-resident tax solutions in Bangladesh refer to the specialised legal, advisory, and compliance support that helps individuals and entities who live or are based outside Bangladesh manage their Bangladeshi tax obligations correctly. This includes Non-Resident Bangladeshis (NRBs) working in the Middle East, the UK, the USA, Canada, Australia, or elsewhere, as well as dual citizens, expatriates with Bangladeshi investments, and foreign nationals earning income that originates in Bangladesh. Anyone earning rent from a Bangladeshi property, dividends from a Bangladeshi company, interest from a Bangladeshi bank, or capital gains from Bangladeshi shares while living abroad needs to understand these rules, because the tax treatment for a "non-resident" under Bangladeshi law is fundamentally different from that of a resident, and getting the classification wrong creates real financial risk.

Bangladesh is home to one of the world's largest diaspora populations, with millions of Bangladeshi nationals living and working abroad and remitting billions of dollars annually back to the country. According to Wikipedia's overview of remittances to Bangladesh, inward remittances are one of the largest sources of foreign exchange earnings for the country, alongside the ready-made garments sector. This scale of cross-border financial activity is precisely why the National Board of Revenue (NBR) has built specific rules — covering residential status, source-based taxation, TIN exemptions, and double-taxation relief — into the Income Tax Act, 2023, to determine exactly when, and on what, a non-resident must pay Bangladeshi tax.

The core principle is straightforward to state but easy to misapply: a non-resident is generally taxed in Bangladesh only on income that arises or accrues in Bangladesh, not on global income earned abroad. However, "Bangladesh-sourced income" is a technical concept covering rental income from Bangladeshi property, interest and dividends from Bangladeshi financial instruments, capital gains on Bangladeshi assets, and certain business income, and non-residents are typically taxed at different — often higher — flat rates than residents, without the tax-free threshold available to resident individuals. Failing to register, failing to file, or filing under the wrong residential status can result in incorrect tax deduction at source, blocked fund repatriation, or penalty proceedings by the NBR.

This guide explains exactly who qualifies as a non-resident under Bangladeshi tax law, what income is taxable, what rates apply, how TIN and e-Return obligations work for NRBs, how double taxation relief operates, and how Aeenx's legal team helps Bangladeshi expatriates and other non-residents stay fully compliant while minimising avoidable tax exposure. If you are unsure of your residential status or have unfiled obligations, contact Aeenx for a personalised residency and compliance review.

Non-resident taxation in Bangladesh sits at the intersection of several statutes and regulatory bodies. Aeenx maps every NRB client's situation against this framework before advising on filing strategy or DTAA relief.

Primary Legislation and Authorities

• The Income Tax Act, 2023: The principal statute governing income tax in Bangladesh, which replaced the earlier Income Tax Ordinance, 1984. It defines "resident" and "non-resident" status, sets out the scope of taxable income for each category, prescribes TIN and e-Return requirements, and authorises the NBR to enter into and apply tax treaties.
• National Board of Revenue (NBR): The apex tax authority of Bangladesh, operating under the Internal Resources Division of the Ministry of Finance, responsible for administering income tax, VAT, and customs duty, including TIN issuance and processing of non-resident tax filings.
• Double Taxation Avoidance Agreements (DTAAs): Bilateral tax treaties Bangladesh has signed with a number of countries to prevent the same income from being taxed twice — once in Bangladesh and once in the taxpayer's country of residence — and to allocate taxing rights between the two jurisdictions.
• Foreign Exchange Regulation Act, 1947 and Bangladesh Bank circulars: Govern the cross-border remittance of funds, including the repatriation of investment proceeds, dividends, and sale proceeds by non-residents, and are administered by Bangladesh Bank, the country's central bank.
• Wage Earners' Welfare Act and related government schemes: Provide certain incentives, welfare protections, and investment instruments specifically for Bangladeshi nationals working abroad, including cash incentives on formal remittance channels.
• Value Added Tax and Supplementary Duty Act, 2012: Relevant where a non-resident operates a business or owns commercial property generating VAT-able supplies in Bangladesh.

As Wikipedia's overview of tax residence explains, most countries use a residence-based test, a physical-presence test, or both, to decide which individuals are taxed on worldwide income versus only on income sourced within that country. Bangladesh follows this same general approach: residents are taxed on worldwide income, while non-residents are taxed only on income that arises in Bangladesh. Because the underlying treaty network, NBR circulars, and remittance rules change periodically, Aeenx always verifies the current position with the NBR and the applicable treaty text before finalising advice for a specific client, and recommends that NRBs treat any rate or threshold quoted online — including in this guide — as indicative pending professional confirmation for their exact circumstances.

Determining residential status correctly is the single most important step in NRB tax planning, because every other obligation — taxable income scope, applicable rate, and TIN requirement — flows directly from this classification. Under Bangladeshi income tax law, residential status is assessed separately for each income year and is based primarily on a physical-presence test, not on citizenship or passport status.

The General Physical-Presence Test

An individual is generally treated as a tax resident of Bangladesh for a given income year if they are present in Bangladesh for 182 days or more during that year, or if they are present for 90 days or more in that year and have also been present for a combined total of 365 days or more during the preceding four income years. An individual who does not satisfy either of these conditions is treated as a non-resident for that income year, regardless of their citizenship.

Important Nuances

• Citizenship is not the deciding factor: A Bangladeshi citizen who spends most of the year working in the UAE, the UK, or Malaysia and does not meet the presence thresholds is a non-resident for that year, even though they remain a Bangladeshi national and may hold a Bangladeshi NID or passport.
• Status can change year to year: An NRB who relocates back to Bangladesh partway through an income year, or who spends an extended period in the country for family or business reasons, may cross the residency threshold for that specific year and become a resident for tax purposes for that year only.
• Companies and other entities have separate tests: A company is generally treated as a non-resident if its control and management are situated wholly outside Bangladesh during the relevant income year; this is a distinct test from the individual physical-presence rule.
• Government employees posted abroad: Bangladeshi citizens employed in government service and posted outside Bangladesh are subject to specific statutory provisions that can differ from the general rule, and should be assessed individually.

Because residential status is assessed annually and depends on exact day-counts that are easy to miscalculate — particularly for NRBs who travel frequently between Bangladesh and their country of residence — Aeenx recommends a documented day-count review before each filing season rather than relying on an informal estimate. An incorrect residency claim is one of the most common triggers for an NBR query or reassessment.

The defining rule of non-resident taxation in Bangladesh is that, unlike residents who are taxed on their worldwide income, non-residents are generally taxed only on income that is deemed to accrue or arise within Bangladesh. Income earned, paid, and retained entirely outside Bangladesh — such as an NRB's salary from a Gulf employer, paid into a foreign bank account — is ordinarily outside the scope of Bangladeshi income tax.

Income Type	Bangladesh-Sourced?	NRB Tax Treatment
Foreign salary/wages paid and retained abroad	No	Generally not taxable in Bangladesh
Rental income from Bangladeshi property	Yes	Taxable; often subject to tax deduction at source
Interest on Bangladeshi bank deposits/bonds	Yes	Taxable; typically deducted at source by the bank
Dividends from Bangladeshi companies	Yes	Taxable; usually deducted at source by the company
Capital gains on sale of Bangladeshi shares/property	Yes	Taxable, subject to specific computation rules
Business income from a Bangladeshi branch/PE	Yes	Taxable on profits attributable to the Bangladesh operation
Foreign remittance sent to family in Bangladesh	N/A (transfer, not income)	Not taxable as income to either sender or recipient

It is worth emphasising the last row of this table specifically, because it is the source of the most common misunderstanding among NRBs: money remitted from abroad to support family, build a house, or invest in Bangladesh is a transfer of already-earned foreign funds, not new taxable income, and is not subject to income tax in the hands of the recipient simply because it crossed the border. What is taxable is the income subsequently generated within Bangladesh by that remitted capital — for example, the rental income earned once the funds are used to buy a property, or the interest earned once the funds are deposited in a Bangladeshi bank account.

Non-residents who carry on business in Bangladesh through a branch, liaison office, or permanent establishment are taxed on the profits attributable to that Bangladesh operation, following principles broadly consistent with the international concept of a permanent establishment, which most of Bangladesh's tax treaties also reference when allocating taxing rights between Bangladesh and the treaty partner country.

Non-resident individuals in Bangladesh are generally not entitled to the tax-free threshold and slab-based progressive rates available to resident taxpayers. Instead, Bangladesh-sourced income of a non-resident individual who is not a Bangladeshi citizen is typically taxed at a flat maximum rate on the relevant income, while non-resident Bangladeshi citizens may, in certain circumstances and subject to NBR rules in force for the relevant assessment year, be eligible for treatment more closely aligned with resident slab rates on specific categories of income. Tax deducted at source (TDS) is the primary collection mechanism for most categories of non-resident income, including rent, interest, dividends, and contractual payments, meaning the payer in Bangladesh is generally required to withhold tax before remitting the balance to the non-resident.

Income Category	Typical Collection Method	Key Consideration
Rental income	Withholding by tenant/agent, with annual return reconciliation	Allowable deductions differ from resident rules; verify current rate with NBR
Bank interest	Deducted at source by the bank	DTAA may reduce the withholding rate where applicable
Dividends	Deducted at source by the paying company	Treaty relief may apply for residents of treaty countries
Capital gains (shares/property)	Reported and assessed on disposal	Computation rules and exemptions vary by asset type
Business/contract income via Bangladesh PE	Assessed on net profit attributable to the PE	Requires proper bookkeeping and an annual return

Because exact percentage rates, exemption thresholds, and TDS schedules are revised by the National Board of Revenue through the annual Finance Act and are applied differently depending on the taxpayer's specific category, income type, and treaty eligibility, Aeenx does not publish a generic rate table as a substitute for case-specific advice. The accurate, currently applicable rate for a given NRB's situation should always be confirmed against the NBR's published Statutory Regulatory Orders (SROs) and circulars for the relevant assessment year — and where any uncertainty exists, the correct course is to consult a lawyer or registered tax adviser before filing or remitting funds, rather than relying on a rate that may have changed.

A Tax Identification Number (TIN), issued by the National Board of Revenue through the e-TIN online registration system, is the basic identifier required for nearly all formal tax interactions in Bangladesh, including filing a return, claiming a refund, or producing proof of tax compliance to a bank, land office, or visa authority. Whether a non-resident needs a TIN depends on the nature and source of their income.

When an NRB Typically Needs a TIN

• They own taxable property (land or a flat) in Bangladesh and earn rental income from it.
• They hold shares, a directorship, or a partnership interest in a Bangladeshi company.
• They wish to register or transfer immovable property in Bangladesh, since many land registration offices require a TIN as a precondition.
• They need to repatriate sale proceeds of a Bangladeshi asset and the receiving bank requires tax clearance documentation.
• They operate a business, branch, or liaison office generating Bangladesh-sourced business income.

e-Return Filing for Non-Residents

Bangladesh has moved progressively toward mandatory online filing of income tax returns through the NBR's e-Return system for a growing range of taxpayers, including many TIN holders. An NRB who holds a TIN because of Bangladesh-sourced income or asset ownership is generally expected to file an annual return reporting that Bangladesh-sourced income, even though their foreign income remains outside the scope of Bangladeshi tax. Because e-Return procedures, exemption categories, and filing deadlines are updated periodically by the NBR, and because an NRB's specific exemption eligibility depends on individual facts, the safest approach is to confirm the current filing requirement for a specific TIN and income profile directly with the NBR or a qualified tax adviser rather than assuming a blanket exemption applies.

A core concern for any NRB earning income with a cross-border element is double taxation — the risk that the same income is taxed once in Bangladesh, because it is Bangladesh-sourced, and again in the NRB's country of residence, because that country taxes its tax residents on worldwide income. Bangladesh addresses this through a network of bilateral Double Taxation Avoidance Agreements (DTAAs), each negotiated and ratified with an individual treaty partner country.

How DTAA Relief Generally Operates

• Reduced withholding rates: Many DTAAs cap the Bangladeshi withholding tax rate on specific income categories — such as dividends, interest, or royalties — at a lower rate than the standard domestic rate, provided the recipient can demonstrate tax residency in the treaty partner country.
• Tax credit or exemption in the residence country: The treaty typically allows the NRB's country of residence to either exempt the Bangladesh-sourced income from further tax or grant a credit for the Bangladeshi tax already paid, preventing the same income from being taxed twice in full.
• Tie-breaker rules: Where an individual could otherwise be considered tax resident in two countries simultaneously under each country's domestic law, the treaty's tie-breaker provisions determine which country has primary taxing rights.

To claim treaty relief, an NRB generally needs to provide a Tax Residency Certificate (TRC) issued by the tax authority of their country of residence, together with any additional documentation the Bangladeshi payer or the NBR requires to substantiate the claim. Bangladesh has signed DTAAs with a number of countries that are home to large segments of the Bangladeshi diaspora, though the specific list of treaty partners, the rates applicable under each treaty, and the procedural requirements for claiming relief change over time, so Aeenx always verifies the current treaty text and NBR guidance for the specific country pair involved before advising on a DTAA claim, and recommends professional confirmation in any case of uncertainty.

For general background, Wikipedia's overview of tax treaties explains that such agreements are designed primarily to prevent double taxation and tax evasion, and to allocate taxing rights between the two contracting states in a predictable way — which is exactly the function Bangladesh's DTAA network performs for its diaspora and other non-resident taxpayers.

Beyond direct income tax obligations, NRBs benefit from, and should be aware of, several government schemes designed to encourage formal remittance flows and Bangladesh-focused investment by the diaspora.

Cash Incentive on Formal Remittance

The Bangladesh government has, for several years, offered a cash incentive on remittances sent through official banking and mobile financial service channels, intended to encourage NRBs to use formal, traceable transfer routes rather than informal hundi networks. The exact incentive percentage and any value cap are set and periodically revised by Bangladesh Bank and the Ministry of Finance, so NRBs should confirm the current rate with their remitting bank or with Bangladesh Bank's published circulars before relying on a specific figure.

NRB-Specific Investment Instruments

• Wage Earner Development Bond: A savings instrument available to Bangladeshi nationals working abroad, offering a fixed return and repatriable principal and interest in foreign currency, subject to current Bangladesh Bank terms.
• US Dollar Premium Bond and US Dollar Investment Bond: Foreign-currency-denominated savings instruments designed for NRBs, allowing diaspora savings to be invested in Bangladesh while preserving the option of foreign-currency repatriation under prevailing rules.
• NRB-focused property and capital market investment: NRBs may also invest directly in Bangladeshi real estate or listed securities, though each route carries its own TIN, repatriation, and reporting requirements that should be reviewed before committing funds.

Repatriation of investment proceeds, sale proceeds, or accumulated savings out of Bangladesh is governed by the Foreign Exchange Regulation Act, 1947 and associated Bangladesh Bank guidelines, and in practice usually requires evidence of the original inward remittance, proof of tax compliance on any income generated in Bangladesh, and, in many cases, a TIN. NRBs planning a significant transfer out of Bangladesh — for example, the proceeds of a property sale — are strongly advised to confirm the documentation and tax clearance requirements with their bank and a qualified adviser well before the intended transfer date, since incomplete documentation is the most common cause of repatriation delay.

Filing taxes correctly as a non-resident is a structured process. Skipping steps — particularly the residency assessment and the income-source classification — is the most common reason NRB filings are later queried by the NBR.

1. Confirm residential status for the relevant income year: Apply the physical-presence test to the specific income year being filed, since status can change year to year.
2. Identify all Bangladesh-sourced income: List every category of income arising in Bangladesh — rent, interest, dividends, capital gains, business income — and exclude genuinely foreign-sourced income that falls outside the scope of Bangladeshi tax.
3. Register for a TIN if not already held: Complete e-TIN registration through the NBR's online portal if the NRB owns taxable Bangladeshi assets or income and does not already hold a TIN.
4. Gather Tax Residency Certificate and treaty documentation: Where DTAA relief will be claimed, obtain a current Tax Residency Certificate from the relevant foreign tax authority.
5. Reconcile tax already deducted at source: Collect TDS certificates from banks, tenants, or companies that have already withheld tax on rental, interest, or dividend income during the year.
6. Prepare and file the annual income tax return: File through the NBR's e-Return system or in the prescribed paper format, reporting Bangladesh-sourced income, claimed treaty relief, and tax already withheld.
7. Settle any balance tax due or claim a refund: Pay any shortfall identified on assessment, or claim a refund where tax withheld at source exceeded the final liability.
8. Retain documentation for repatriation and future reference: Keep the filed return, tax clearance, and supporting documents on hand, since banks and land offices frequently require them before approving a repatriation or property transaction.

Engaging an experienced non-resident tax adviser in Bangladesh before the filing deadline — rather than after an NBR query arrives — consistently produces a smoother outcome, since residency and source-of-income classifications are confirmed correctly the first time.

The exact document set depends on the specific income sources and whether DTAA relief is being claimed, but the following list covers what is commonly required for an NRB's TIN registration and return filing.

For TIN Registration

• Valid passport (and National ID, if the individual holds one as a Bangladeshi citizen)
• Proof of foreign address and residency status abroad
• Contact details and, where applicable, a Bangladeshi mailing address or representative
• Details of the Bangladeshi income source or asset triggering the TIN requirement (e.g., property deed, share certificate)

For Annual Return Filing

• TIN certificate
• Statements or certificates evidencing Bangladesh-sourced income (rent receipts, bank interest certificates, dividend vouchers)
• Tax Deducted at Source (TDS) certificates from payers
• Tax Residency Certificate (TRC) from the country of residence, where DTAA relief is claimed
• Bank statements evidencing inward remittances and any Bangladesh-based account activity
• Property or share ownership documents, where capital gains or asset-based income is being reported

Preparing a complete and internally consistent document set before filing — rather than submitting a return and assembling supporting evidence only if queried — substantially reduces the risk of delay or a follow-up NBR notice. This is one of the principal reasons NRBs choose a dedicated non-resident tax compliance service rather than attempting a self-filed return from abroad.

The cost of NRB tax compliance has two components: the actual Bangladeshi tax payable on Bangladesh-sourced income, and the professional/administrative cost of registration and filing. The tax component depends entirely on the type and amount of Bangladesh-sourced income, the applicable withholding or assessment rate for that category in the relevant year, and any DTAA relief available — figures that vary materially from one NRB to another and that the NBR updates periodically through the annual Finance Act.

Item	When It Applies	Typical Cost Driver
e-TIN registration	First-time registration for Bangladesh-sourced income/assets	Government registration is free; cost is mainly the time and documentation involved
Tax deducted at source	Rent, interest, dividend, and similar payments	Withholding rate applicable to the specific income category and year
Final assessed tax (if any balance due)	Where TDS does not fully cover the final liability	Total Bangladesh-sourced income for the year, less allowable deductions and treaty relief
Tax Residency Certificate	Where DTAA relief is claimed	Fee charged by the foreign tax authority issuing the certificate
Professional advisory/filing fee	Where a lawyer or tax adviser manages registration and filing	Varies with the complexity of income sources and treaty claims involved

Because exact tax rates, TDS percentages, and government fee schedules are revised periodically and depend on the NRB's specific income profile and treaty eligibility, Aeenx always confirms the current applicable figures for a given client's circumstances before proceeding, rather than quoting a generic number that may not reflect the current Finance Act. For any specific rate, the safest course remains direct confirmation with the NBR or a qualified adviser — consult a lawyer before relying on a figure for an actual filing or remittance decision.

Processing times vary by step and by the complexity of the NRB's income profile, particularly where DTAA relief or a property-related transaction is involved.

Step	Typical Timeframe
e-TIN registration (straightforward case, complete documents)	Generally same-day to a few working days once the online application is submitted
Gathering TDS certificates and income statements	A few days to a few weeks, depending on responsiveness of banks/tenants/companies
Obtaining a Tax Residency Certificate from the country of residence	Varies significantly by country, from days to several weeks
Annual return filing once documents are complete	Typically completed within a short window once all supporting documents are in hand
NBR assessment / refund processing	Varies by case complexity and NBR workload; can extend to several months for refunds

NRBs filing from abroad should build in additional time for document collection across time zones and for obtaining certified or apostilled copies where required, since these steps are usually the actual bottleneck rather than the NBR's processing of a complete, correctly prepared filing. Engaging professional assistance early in the income year — rather than only at the filing deadline — is the most effective way to compress the overall timeline.

Yes, in most relevant cases. Any non-resident, including an NRB, who earns Bangladesh-sourced income above the applicable thresholds, owns taxable Bangladeshi assets, or holds a TIN for any reason is generally required to comply with the filing and tax payment obligations attached to that TIN and income, under the Income Tax Act, 2023. The fact that the individual is physically based outside Bangladesh, and that their foreign income is outside the scope of Bangladeshi tax, does not exempt them from reporting and paying tax on the portion of their income that does arise in Bangladesh.

This obligation matters in practice well beyond the immediate tax bill: a current TIN and a clean filing history are frequently required by banks before allowing a non-resident to repatriate sale proceeds, by land registration offices before transferring property, and by various government authorities when an NRB seeks to formalise investment, inheritance, or business activity connected to Bangladesh. Because specific exemption categories and thresholds are set by the NBR and can change, any NRB uncertain about whether a particular filing requirement applies to their situation should confirm directly with the NBR or a qualified tax adviser rather than assume an exemption applies by default.

Failing to register, file, or pay tax on Bangladesh-sourced income carries several practical risks. First, the NBR can assess penalties and interest on unpaid tax once a liability is identified, in addition to the underlying tax due. Second, an NRB without a current TIN or clean filing history frequently finds that banks decline or delay repatriation of sale proceeds, rental income, or other Bangladeshi funds out of the country, since tax clearance documentation is a standard condition for larger outward remittances. Third, property transactions — including sale, transfer, or inheritance distribution of Bangladeshi real estate — can stall at the registration office where the relevant party lacks a valid TIN or has unresolved tax obligations connected to that asset.

Fourth, unresolved non-compliance can complicate future dealings with Bangladeshi authorities more broadly, including visa-related matters for dependents, business registration, or formal investment activity, since a clean tax record is often a prerequisite document across multiple unrelated processes. For all of these reasons, NRBs with any Bangladesh-sourced income or assets should treat TIN registration and annual filing as a routine, proactive obligation rather than something to address only when a transaction or repatriation need makes it urgent.

Aeenx provides a focused, end-to-end legal and tax compliance service specifically for Non-Resident Bangladeshis and other non-resident taxpayers with Bangladeshi income or assets. Rather than offering generic tax filing, our team begins with a precise residential status assessment for the relevant income year, identifies every category of Bangladesh-sourced income, and structures a compliance and, where appropriate, DTAA relief strategy tailored to the client's specific country of residence and treaty position.

Our Non-Resident Tax Services Include

• Residential status assessment under the physical-presence test for individuals, and the control-and-management test for entities.
• e-TIN registration for NRBs with Bangladesh-sourced income, property, or business interests.
• Identification and computation of Bangladesh-sourced income across rental, interest, dividend, capital gains, and business categories.
• DTAA relief assessment and claim preparation, including coordination on Tax Residency Certificate requirements.
• Annual e-Return filing and reconciliation of tax deducted at source by Bangladeshi payers.
• Pre-repatriation tax clearance support to help NRBs move sale proceeds, rental income, or other funds out of Bangladesh smoothly.
• Coordination on property registration, transfer, and inheritance matters where TIN and tax-clearance requirements apply.
• Ongoing advisory for diaspora investment decisions, including NRB bond instruments and capital market participation.

Our team has supported NRBs across the Middle East, the UK, North America, Australia, and Southeast Asia, as well as foreign nationals with Bangladeshi income, in achieving accurate, low-friction tax compliance — often resolved entirely online without requiring travel to Bangladesh. If you are unsure of your residential status, have unfiled obligations, or need help with a Bangladesh-related repatriation, contact Aeenx for a focused review.

Key Government Authorities Referenced in This Guide

• National Board of Revenue (NBR): The apex authority administering income tax, TIN issuance, and e-Return filing in Bangladesh.
• Bangladesh Bank: The central bank regulating foreign exchange, remittance incentives, and repatriation rules.
• Wage Earners' Welfare Board: Administers welfare schemes and certain protections for Bangladeshi nationals working abroad.

Useful Reference Materials

• Tax Residence — Wikipedia
• Tax Treaty — Wikipedia
• Remittances to Bangladesh — Wikipedia
• Permanent Establishment — Wikipedia
• Diaspora Tax Status (Comparative Reference) — Wikipedia
• Economy of Bangladesh — Wikipedia

Non-resident taxation in Bangladesh rewards careful, documented compliance: correctly classifying residential status, reporting only genuinely Bangladesh-sourced income, and claiming any treaty relief that applies. With the right preparation, NRBs can meet every obligation accurately while keeping their overall tax exposure to what the law actually requires. For guidance specific to your country of residence and income profile, an experienced non-resident tax adviser in Bangladesh remains the most reliable starting point.