৩৬। উক্ত Ordinance এর section 124AA এর পরিবর্তে নিম্নরূপ section 124AA প্রতিস্থাপিত হইবে, যথাঃ-“124AA. Penalty for failure to verify Taxpayer’s Identification Number, etc.- Where a person, without reasonable cause, fails to comply with the provision of sub-section (5) or (6) of section 184A, the Deputy Commissioner of Taxes or any other income tax authority authorised by the Board for this purpose may impose upon such person a penalty-(a) not exceeding two lakh taka in the case of non-compliance with the provision of sub-section (5);(b) not exceeding fifty thousand taka in the case of non-compliance with the provision of sub-section (6).”।