164. A person is guilty of an offence punishable with imprisonment for a term which may extend to one year, or with fine, or with both, if he, without reasonable cause,- (a) fails to deduct ¹[or collect] and pay any tax as required under the provisions of Chapter VII except advance payment of tax or fails to deduct and pay tax as required under section 143(2); (b) fails to produce, or cause to be produced, on or before the date mentioned in any notice under Chapter VIII, or under section 83, such accounts, documents or statements as are referred to in such notice; (c) fails to furnish, in due time, the return of income which he is required to furnish under section 75, or by notice given under section 77 or 93; ²[(cc) refuses to furnish such information as may be necessary under section 113;] (d) refuses to permit inspection or to allow copies to be taken in accordance with the provisions of section 114; (e) fails to afford necessary facilities or to furnish the required information to an income tax authority exercising powers under section 115; ³[***(ee) fails to comply with the requirement under sub-section (1) of section 116;(eee) fails to comply with the order made under sub-section (1) of section 116A; or] (f) refuses to permit or in any manner obstructs the exercise of powers under section 117 by an Income tax authority.

165. A person is guilty of an offence punishable with imprisonment for a term which may extend to three years, ⁵[but shall not be less than three months] or with fine, or with both, if he-

(a) makes a statement in any verification, etc. in any return or any other document furnished under any provisions of this Ordinance which is false ⁶[* * *];

(b) knowingly and wilfully aids, abets, assists, incites or includes another person to make or deliver a false return, account, statement, certificate or declaration under this Ordinance, or himself knowingly and wilfully makes or delivers such false return, account, statement, certificate or declaration on behalf of another person ⁷[;

(c) signs and issues any certificate mentioned in the ⁸[proviso of] section 82 which he either knows or believes to be false or does not believe to be true ⁹[;

(d) refuses to furnish such information as may be necessary for the purpose of survey under section 115.]]

¹⁰[165A. - A person is guilty of an offence punishable with imprisonment for a term which may extend to three years or with fine up to taka fifty thousand or both, if he deliberately uses or used a fake Tax-payer's Identification Number (TIN) or a Tax-payer's Identification Number (TIN) of another person.]

¹¹[165AA. A person is guilty of an offence punishable with imprisonment for a term which may extend to three years, but shall not be less than three months, or with fine upto taka one lakh, or both, if he furnishes along with the return of income or thereafter any audited statement of accounts which is false or does not conform with signature of a chartered accountant purported to be signatory to such statement.]

¹²[165B. A person who obstructs an income tax authority in discharge of functions under this Ordinance shall commit an offence punishable with imprisonment for a term not exceeding one year, or with a fine, or with both.]

¹³[165C. A person is guilty of an offence punishable with imprisonment for a term which may extend to three years, but shall not be less than three months, or with fine up to taka five lakh, or both, if he employs or allows to work any individual not being a Bangladeshi citizen without prior approval from ¹⁴[appropriate authority of the Government].]

166. A person is guilty of an offence punishable with imprisonment which may extend to five years ¹⁵[but shall not be less than three months], or with fine, or with both, if he conceals the particulars, or deliberately furnishes inaccurate particulars, of his income.

¹⁶[166A. A person is guilty of an offence punishable with imprisonment which may extend to three years or with fine, or with both, if he is in possession of any information in relation to an assessee and after being required to furnish the information to an income tax authority under this Ordinance -(a) conceals the information; or(b) deliberately furnishes inaccurate information.]

167. The owner of any property, or a person acting on his behalf or claiming under him, is guilty of an offence punishable with imprisonment for a term which may extend to five years, or with fine, or with both, if he sells, mortgages, charges, leases or otherwise so deals with the property after the receipt of a notice from the Tax Recovery Officer as to prevent its attachment by that officer.

168. A public servant, or any person assisting, or engaged, by any person acting in the execution of this Ordinance, is guilty of an offence punishable with imprisonment for a term which may extend to six months, or with fine, if he discloses any particulars or information in contravention of the provisions of section 163.

169. (1) No prosecution for an offence punishable under any provisions of this Chapter shall be instituted except with the previous sanction of the Board. (2) [Omitted by section 6 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন).]

¹⁷[ 169A. The Deputy Commissioner of Taxes, with prior approval of the Commissioner of Taxes, may make such enquiry and investigation, in addition to the enquiry already made under this Ordinance, as may be necessary for the purpose of prosecution of an offence under this Chapter or a tax related offence (কর সংক্রান্ত অপরাধ) under মানি লন্ডারিং প্রতিরোধ আইন, ২০১২ (২০১২ সনের ৫নং আইন).]

170. ¹⁸[The Board may], either before or after the institution of any proceedings or prosecution for an offence punishable under this Chapter, compound such offence.

171. (1) Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (Act V of 1898), or in any other law for the time being in force, an offence punishable under this Chapter, other than an offence under section 168, shall be tried by a Special Judge appointed under the Criminal Law Amendment Act, 1958 (XL of 1958), as if such offence were an offence specified in the Schedule to that Act. (2) A Special Judge shall take cognizance of, and have jurisdiction to try, an offence triable by him under sub-section (1) only upon a complaint in writing made, after obtaining the sanction under section 169, by the Deputy Commissioner of Taxes-(a) who is competent to make assessment under this Ordinance in the case to which the offence alleged to have been committed relates, and(b) whose office is situated within the territorial limits of the jurisdiction of the Special Judge.