In which district is 'Tetulia' located ?

• Location: Situated in the Jessore district, it is the busiest land border crossing connecting Bangladesh with India (specifically Petrapole).

• Significance: It handles around 90% of imported Indian goods, making it the most important land-based trading hub for the country.

• Other options: While Hili and Sona Masjid are major, and Sona Masjid has at times handled high cargo volumes, Benapole remains the overall largest and busiest in terms of infrastructure and trade volume, especially for imports.

VAT (Value Added Tax): As of the latest fiscal data and budget projections for 2024-2025 and 2025-2026, VAT continues to be the largest source of tax revenue for the National Board of Revenue (NBR), contributing over 35-38% of total tax revenue.

• Income Tax: While income tax is a major source, it constitutes a smaller portion compared to VAT.

• Customs/Excise Duties: These also contribute but are generally lower than VAT collection.

• Mesopotamia (located in modern-day Iraq, Kuwait, Turkey, and Syria) developed between the Tigris and Euphrates rivers, with Sumerian civilization appearing around 4000–3500 BCE. It is known as the "cradle of civilization," having developed the first urban cities, writing systems (cuneiform), and wheel.

• India (Indus Valley Civilization) began its early Harappan phase around 3300–2600 BCE, placing it later than early Sumerian cities.

• Greece (Minoan) followed later, around 2700–3000 BCE.

• Rome was founded much later, around 753 BCE.

• ০ + ৫ = ৫

• ৫ + ৭ = ১২

• ১২ + ৯ = ২১

• ২১ + ১১ = ৩২

• ৩২ + ১৩ = ৪৫