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অর্থ আইন, ২০১৮

( ২০১৮ সনের ২২ নং আইন )

তৃতীয় অধ্যায়

Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর সংশোধন

Ordinance No. XXXVI of 1984 এর section 124 এর সংশোধন
৩২। উক্ত Ordinance এর section 124 এর-
 
(ক) sub-section (1) এর “under sections 75, 77, 89(2), 91(3), 93(1) and or withholding tax required under section 75A” শব্দগুলি, সংখ্যাগুলি, কমাগুলি ও বন্ধনীগুলির পরিবর্তে “under sections 75, 77, 89, 91 or 93” শব্দগুলি, সংখ্যাগুলি ও কমাগুলি প্রতিস্থাপিত হইবে;
 
(খ) sub-section (2), proviso সহ, এর পরিবর্তে নিম্নরূপ sub-sections (2) এবং (3) প্রতিস্থাপিত হইবে, যথা:-
 
“(2) Where any person has, without reasonable cause, failed to-
 
(a) file or furnish any return, certificate, statement or information required under sections 58, 75A, 108, 108A, 109, or 110; or
 
(b) display the tax payer's identification number (TIN) certificate in accordance with the provisions of section 184C,
 
the Deputy Commissioner of Taxes may impose upon such person-
 
(a) where the return, statement or information under sections 75A, 108 or 108A has not been filed or furnished, a penalty amounting to ten per cent of tax imposed on last assessed income or five thousand taka, whichever is higher, and in the case of a continuing default, a further penalty of one thousand taka for every month or fraction thereof during which the default continues;
 
(b) in other cases of non-compliance, a penalty amounting to five thousand taka, and in the case of a continuing default, a further penalty of one thousand taka for every month or fraction thereof during which the default continues.
 
(3) Where any person has, without any reasonable cause, failed to furnish information as required under section 113, the income tax authority requiring the information under section 113 may impose a penalty of twenty five thousand taka and in case of a continuing default a further penalty of five hundred taka for each day.”।

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