112. The powers exercisable by income tax authorities under this Chapter shall not prejudice, unless otherwise provided in the provision thereof, the powers exercisable under the other provisions of this Ordinance.

113. The Deputy Commissioner of Taxes, the Inspecting Joint Commissioner, ¹[the Commissioner, the Director General, Central Intelligence Cell,²[Directors-General of Inspection (Taxes),] or any other officer authorised in this behalf by the Commissioner or the Board may, for the purposes of this Ordinance, by notice in writing, require-

(a) any firm, to furnish him with a statement of the names and addresses of the partners and their respective shares;

(b) any Hindu undivided family, to furnish him with a statement of the names and addresses of the manager and the members of the family;

(c) any person, whom he has reason to believe to be a trustee, guardian or agent to furnish him with a statement of the names and addresses of the persons for or of whom he is trustee, guardian or agent;

(d) any assessee to furnish him with a statement of the names and addresses of all persons to whom he has paid in any income year any rent, interest, commission, royalty or brokerage, or any annuity, not being an annuity classifiable under the head “Salaries”, amounting to more than three thousand taka, together with particulars of all such payment;

(e) any dealer, broker or agent, or any person concerned in the management of a Stock Exchange, to furnish a statement of the names and addresses of all persons to whom he or the Exchange has paid any sum in connection with the transfer of capital assets, or on whose behalf or from whom he or the Exchange has received any such sum, together with the particulars of all such payments and receipts; or

(f) any person, including a banking company, to furnish information in relation to such points or matters, or to furnish such statement or accounts giving such particulars, as may be specified in the notice:

Provided that no such notice on a banking company shall be issued by the Deputy Commissioner of Taxes or the Inspector, without the approval of the Commissioner, ³[***].

⁴[113A. (1) The Board may, by a notice in official gazette, require any authority, person or entity to furnish in digital manner to the Board or any income tax authority specified by the Board, any information including information regarding assets, liabilities, income, expenses and transactions in respect of any class of persons.(2) The information mentioned in sub-section (1) shall be furnished in such digital manner as may be specified in the notice.(3) For the purpose of this section, furnishing in digital manner includes-(a) uploading data in the system of the Board; (b) sharing data to the digital or electronic system of the Board; and (c) enabling digital or electronic access to the intended system.]

114. The Deputy Commissioner of Taxes, the Joint Commissioner of Taxes or any person authorised in writing in this behalf by either of them, may inspect and, if necessary, take copies, or cause copies to be taken, of any register of the members, debenture-holders or mortgagees of any company or any entry in such register.

115. (1) For the purpose of survey of liability of any person to tax under this Ordinance, an income tax authority may, notwithstanding anything contained in other provisions of this Ordinance but subject to such directions or instructions as the Board may issue in this behalf, enter any place or premises within the limits of its jurisdiction and- (a) inspect any accounts or documents and check or verify any article or thing; (b) make an inventory of any cash, stock or other valuable articles or things checked or verified by it; (c) place marks of identification on or stamp the books of accounts or other documents inspected by it and make or cause to be made extracts or copies therefrom; (d) record the statement of any person which may be useful for, or relevant to, any proceeding under this Ordinance; and (e) make such enquiries as may be necessary. (2) Subject to the provisions of section 117, any income-tax authority exercising powers under sub-section (1), shall not remove or cause to be removed from any place or premises wherein he has entered, any books of account, or other documents, or any cash, stock or other valuable article or thing. (3) Every proprietor, employee or other person who may be attending in any manner to, or helping in, the carrying on of any business or profession, or every person who may be residing in the place or premises in respect of which an income tax authority may be exercising power under sub-section (1), shall in aid of the exercise of such power,- (a) afford the authority necessary facilities for inspection of books of accounts or other documents, or for checking or verifying the cash, stock or other valuable article or thing found in such place or premises; and (b) furnish such information as the authority may require in respect of any matter which may be useful for, or relevant to, any proceeding under this Ordinance.

116. (1) The ⁵[* * *] ⁶[Directors-General of Inspection], ⁷[the Commissioner, the Director General, Central Intelligence Cell,] and the Inspecting Joint Commissioner may, without prejudice to other powers which they may have under other provisions of this Ordinance, make any enquiry which they consider necessary as respects any person liable, or believed by them to be liable, to assessment under this Ordinance, or ⁸[require any such person or any other person in relation to such enquiry to appear before him at the time and place as directed for providing any information or to produce or cause to be produced necessary documents, accounts or records including any electronic records and systems referred to in the Explanation of sub-section (2) of section 117 under the possession or control of such person or such other person]. (2) For the purpose of sub-section (1), the ⁹[* * *] ¹⁰[Directors- General of Inspection], ¹¹[the Commissioner, the Director General, Central Intelligence Cell,] and the Inspecting Joint Commissioner shall have the same powers as the Deputy Commissioner of Taxes has under this Ordinance for the purposes of making enquiry or requiring the production of accounts or documents including the powers under section 117(2). (3) ¹²[The Commissioner, the Director General, Central Intelligence Cell,] the Inspecting Joint Commissioner, the Deputy Commissioner of Taxes or an Inspector, if he is so authorised in writing, may, for the purpose of making any enquiry which he considers necessary, enter the premises in which a person liable or believed by him to be liable to assessment, carries on his business or profession, and may call for and inspect any such person's accounts or any documents in his possession and may stamp any accounts or documents so inspected and may retain such accounts or documents for so long as may be necessary for examination thereof or for the purposes of a prosecution: Provided that the Deputy Commissioner of Taxes or an Inspector shall not make any enquiries from any scheduled bank regarding any client of such bank except with the prior approval of the ¹³[* * *] Commissioner.

¹⁴[116A. (1) Where, in the course of performing functions under this Ordinance, the Director General, Central Intelligence Cell or the Commissioner has definite information in his hands that any person has concealed the particulars of income or investment, he may, by order in writing, require any person who is in immediate possession or control of any money, bullion, jewellery, financial instrument, financial asset, valuable article or any other property not to remove, part with, or otherwise deal with it without obtaining previous permission of the concerned authority passing such order.(2) Every such order shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).(3) The income tax authority mentioned in sub-section (1) may extend such period or periods with the approval of the Board:Provided that the total period of extension shall in no case exceed one year.(4) In computing the period referred to sub-section (2) and sub-section (3), the period, if any, for which the order under sub-section (1) has been stayed by any court, shall be excluded.]

117. (1) Where ¹⁵[* * *] the ¹⁶[Directors-General of Inspection] or ¹⁷[the Commissioner, the Director General, Central Intelligence Cell,] or such other officer empowered in this behalf by the Board has, on account of information in his possession, reason to believe that- (a) any person, to whom a summons or notice under this Ordinance has been or might be issued to produce, or cause to be produced, any books of accounts or other documents, ¹⁸[or electronic records and systems,] has failed to, or is not likely to, produce or cause to be produced such books of accounts or other documents, ¹⁹[or electronic records and systems,] or (b) any person is in possession of any money, bullion, jewellery or other valuable article or thing which represents, wholly or partly, income or property which is required to be disclosed under this Ordinance but has not been so disclosed, he may authorise any officer subordinate to him, being not below the rank of the ²⁰[Assistant Commissioner of Taxes], to exercise the powers under sub-section (2). (2) An officer authorised under sub-section (1) (hereinafter referred to as the authorised officer) may, notwithstanding anything contained in any other law for the time being in force,- (a) enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that any books of accounts, documents, ²¹[electronic records and systems,] money, bullion, jewellery or other valuable article or thing referred to in sub-section (1) are or have been kept; (b) break-open the lock of any door, box, locker, safe, almirah or other receptacle for the purpose of the said entry, and search, if keys thereof are not available; (c) search any person who has got out of, or is about to get, into, or is in, the building, place, vessel, vehicle or aircraft, if he has reason to suspect that such person has secreted about his person any such books of accounts, documents,²²[electronic records and systems,] money, bullion, jewellery or other valuable article or thing; (d) seize any such books of accounts, documents, ²³[electronic records and systems,] money, bullion, jewellery or other valuable article or thing found as a result of such search; (e) place marks of identification on or stamp any books of accounts or other document or make or cause to be made extracts or copies therefrom; and (f) make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing²⁴[; (g) extract the data, images or any inputs stored in the electronic records and systems or enter the systems by breaking through password protection or copy or analyse the data, books of accounts, documents, images or inputs.]²⁵[Explanation.- For the purpose of this section, 'electronic records and systems' include data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche and also include an electronic device.](3) The authorised officer may requisition the services of any police officer or other officer of the Government ²⁶[or any professional expert from outside the government] to assist him for all or any of the purposes specified in sub-section (2); and it shall be the duty of every such officer ²⁷[or professional expert] to comply with such requisition. (4) The authorised officer may, where it is not practicable to seize any such books of accounts, documents, ²⁸[electronic records and systems,] money, bullion, jewellery or other valuable article or thing, by order in writing, require the owner or the person who is in immediate possession or control thereof not to remove, part with or otherwise deal with it without obtaining his previous permission; and the authorised officer may take such steps as may be necessary for ensuring compliance with the order²⁹[: Provided that if the owner or the person concerned, without any reasonable cause, fails to comply with the provisions of this sub-section, the Deputy Director General, Central Intelligence Cell or the Deputy Commissioner of Taxes may realize from him the money or the value of the bullion, jewellery, valuable article or thing, if any, removed, parted with or otherwise dealt with; and in such a case the said person shall be deemed to be an assessee in default under this Ordinance.] (5) The authorised officer may, during the course of the search or seizure, examine on oath any person who is found to be in possession or control of any books of accounts, documents,³⁰[electronic records and systems,] money, bullion, jewellery or other valuable article or thing and any statement made by such person during the examination may thereafter be used in evidence in any proceeding under this Ordinance, or the Income-tax Act, 1922 (XI of 1922). (6) Where any books of accounts, documents, ³¹[electronic records and systems,] money, bullion, jewellery or other valuable article or thing is found in the possession or control of any person in the course of a search, it may be presumed that- (a) the books of accounts, documents, ³²[electronic records and systems,] money, bullion, jewellery, article or thing belongs to such person; (b) the contents of ³³[the books of accounts, documents, electronic records and systems] are true; and (c) the signature on, or the handwriting in, any such books or documents is the signature or handwriting of the person whose signature or hand writing it purports to be. (7) The person from whose custody any books of accounts or other documents ³⁴[or electronic records and systems] are seized under sub-section (2) may make copies thereof, or take extracts therefrom, in the presence of the authorised officer or any other person designated by him, at such place and time as the authorised officer may appoint in this behalf. (8) The books of accounts or other documents ³⁵[or electronic records and systems] seized under sub-section (2) shall not be retained by the authorised officer for a period exceeding one hundred and eighty days from the date of the seizure unless for reasons recorded in writing, approval of ³⁶[* * *] the Commissioner has been obtained for such retention: Provided that ³⁷[* * *] the Commissioner shall not approve such retention for a period exceeding thirty days after all the proceedings under this Ordinance in respect of the years for which the books of accounts or other documents, ³⁸[electronic records and systems,] as are relevant, have been completed. (9) If any person, legally entitled to the books of accounts or other documents ³⁹[or electronic records and systems] seized under sub-section (2) objects to the approval given by the Commissioner under sub-section (8), he may make an application, stating therein the reasons for his objection, to the Board for the return of the books of accounts or other documents ⁴⁰[or electronic records and systems]; and the Board may, after giving the applicant an opportunity of being heard, pass such orders thereon as it may think fit. (10) Subject to the provisions of this Ordinance and the rules, if any, made in this behalf by the Board, the provisions of the Code of Criminal Procedure, 1898 (Act V of 1898), relating to search and seizure shall apply, so far as may be, to search and seizure under sub-section (2). Explanation.-For the purposes of this section, the word “proceeding” means any proceeding in respect of any year under this Ordinance which may be pending on the date on which a search is authorised under this section or which may have been completed on or before such date and also includes all proceedings under this Ordinance which may be commenced after such date in respect of any year.

⁴¹[117A. (1)An authority, empowered in writingby the Commissioner of Taxes, Director General of Inspection or Director General of Intelligence Cell to verify deduction or collection of tax at source or to enforce the provisions of Chapter VII of this Ordinance, -

(a) shall have full and free access to the premises, places, products, books of accounts and records of economic activities maintained in any form or manner;

(b) shall have access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained or available to such computers into readable and comprehensive format or text;

(c) may extract the data, images or any inputs stored in the electronic records and systems or enter the systems by breaking through password protection or copy or analyse the data, books of accounts, documents, images or inputs;

(d) may place marks of identification on or stamp any books of accounts or other document or make or cause to be made extracts or copies therefrom;

(e) may impound and retain any such books of accounts, documents, electronic records and systems; and

(f) may require any person to perform or refrain from activities as directed;

(2) An authority empowered under sub-section (1), may be accompanied by experts, valuer or forces as he reasonably thinks fit.

(3) Where any authority empowered under sub-section (1) is obstructed, hindered or unassisted by any person, the person in whose premise or place the authority has entered or intended to enter shall be liable to a penalty not exceeding Taka fifty lakh.

(4) Where a person is found to be in default in respect of compliance of this section or Chapter VII of this Ordinance, the Deputy Commissioner of Taxes shall, after recording explanation of the person so in default or ex parte where no explanation is found, proceed to recover the amount of taxes along with penalties by making an assessment thereof.]

118. (1) Where any money, bullion, jewellery or other valuable article or thing (hereinafter referred to as assets) is seized under section 117, the authorised officer shall, unless he himself is the Deputy Commissioner of Taxes, forward a report thereof, together with all relevant papers, to the Deputy Commissioner of Taxes. (2) Where he has seized any assets under section 117 or, as the case may be, he has received a report under sub-section (1), the Deputy Commissioner of Taxes shall, after giving the person concerned a reasonable opportunity of being heard and making such enquiry as ⁴²[* * *] the ⁴³[Directors-General of Inspection] or the Commissioner may direct, within ninety days of the seizure of the assets, and with the previous approval of the Commissioner- (a) estimate the undisclosed income (including income from the undisclosed property), in a summary manner to the best of his judgement on the basis of such materials as are available with him; (b) calculate the amount of tax payable under this Ordinance on the income so estimated; and (c) specify the amount that will be required to satisfy any existing liability under this Ordinance, the Income tax Act, 1922 (XI of 1922), the Gift-tax Act, 1963 (XIV of 1963), and the Wealth-tax Act, 1963 (XV of 1963), in respect of which such person is in default or is deemed to be in default: Provided that if, after taking into account the materials available with him, the Deputy Commissioner of Taxes is of the view that it is not possible to ascertain to which particular income year or years such income or any part thereof relates, he may calculate the tax on such income or part, as the case may be, as if such income or part were the total income chargeable to tax at the rates in force in the financial year in which the assets were seized. Explanation.-In computing the period of ninety days for the purposes of sub-section (2), any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded. (3) After completing the proceedings under sub-section (2), the Deputy Commissioner of Taxes shall, with the approval of the Commissioner, make an order requiring the person concerned to pay the aggregate of the amounts referred to in sub-section (2)(b) and (c) and shall, if such person pays, or makes satisfactory arrangement for the payment of, such amounts or any part thereof, release the assets seized under section 117 or such part thereof as he may deem fit in the circumstances of the case. (4) Where the person concerned fails to pay, or to make satisfactory arrangements for the payment of, any amount required to be paid in pursuance of the order under sub-section (3) or any part thereof, he shall be deemed to be an assessee in default in respect of the amount or part, and the Deputy Commissioner of Taxes may retain in his custody the assets seized under section 117 on any part thereof as are in his opinion sufficient for the realisation of the said amount or, as the case may be, of such part thereof as has not been paid. (5) If the Deputy Commissioner of Taxes is satisfied that the assets seized under section 117 or any part thereof were held by a person for or on behalf of any other person, he may proceed under this section against such other person, and all the provisions of this section shall apply accordingly. (6) If any person objects, for any reason, to an order made under sub-section (3), he may, within thirty days of the date of such order, make an application, stating therein the reasons for his objection, to the Commissioner for appropriate relief in the matter; and the Commissioner may, after giving the applicant an opportunity of being heard, pass such orders thereon as he may think fit.

119. (1) Where the assets retained under sub-section (4) of section 118 consist solely of money, or partly of money and partly of other assets- (a) the Deputy Commissioner of Taxes shall first apply such money towards payment of the amount in respect of which the person concerned is deemed to be an assessee in default under that sub-section; and thereupon such person shall be discharged of his liability to the extent of the money so applied; and (b) where, after application of the money under clause (a), any part of the amount referred to therein remains unpaid, the Deputy Commissioner of Taxes may recover the amount remaining unpaid, by sale of such of the assets as do not consist of money in the manner movable property may be sold by a Tax Recovery Officer for the recovery of tax; and for this purposes he shall have all the powers of a Tax Recovery Officer under this Ordinance. (2) Nothing contained in sub-section (1) shall preclude the recovery of the amount referred to in section 118 (4) by any other mode provided in this Ordinance for the recovery of any liability of an assessee in default. (3) Any assets or proceeds thereof which remain after the discharge of the liability in respect of the amount referred to in section 118(4) shall forthwith be made over or paid to the persons from whose custody the assets were seized.

⁴⁴[120. (1) The Inspecting Joint Commissioner may call for and examine the record of any proceeding under this Ordinance if he considers that any order passed therein by the Deputy Commissioner of Taxes is erroneous in so far as it is prejudicial to the interests of the revenue, and may, after giving the assessee an opportunity of being heard, and after making or causing to be made, such inquiry as he thinks necessary, pass such order thereon as in his view the circumstances of the case would justify, including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment to be made.(2) Where the power of the Deputy Commissioner of Taxes is exercised by a higher income tax authority under the provision of section 10, the proceedings mentioned in sub-section (1) shall be taken by the Commissioner. (3) No order shall be made under sub-section (1) after the expiry of four years from the date of the order sought to be revised. (4) Nothing in section 93 shall bar any proceeding under this section in applicable cases. (5) In this section, an order shall be deemed to be erroneous if, in the opinion of the Commissioner or the Inspecting Joint Commissioner, as the case may be,- (a) any income is misclassified in the order; or (b) any provision of this Ordinance is misinterpreted in making the order; or (c) the order is passed without making verification which should have been made; or (d) the order is passed allowing any relief without inquiring into the claim; or(e) the order, direction or instruction issued by the Board under section 8 has not been observed or followed in the order; or (f) the order is erroneous for reasons apparent from the record.]

⁴⁵[***]

⁴⁶[121A. (1) The Commissioner may on an application made by the assessee, call for the record of any proceeding under this Ordinance in which an order has been passed by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Ordinance, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fir.(2) The application for revision of an order under this Ordinance passed by any authority subordinate to the Commissioner shall be made within sixty days of the date on which such order is communicated to the assessee or within such further period as the Commissioner may consider fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within the said sixty days. (3) The Commissioner shall not exercise his power under sub-section (1) in respect of any order-(a) Where an appeal against the order lies to the Appellate Joint Commissioner or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal may be made has not expired or the assessee has not waived his right of appeal; or (b) where the order is pending on an appeal before the Appellate Joint Commissioner or it has been made the subject of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal.(4) No application under sub-section (1) shall lie unless-(a) it is accompanied by a fee of two hundred taka; and(b) the undisputed portion of the tax has been paid.Explanation.-The “undisputed portion of the tax” means the tax payable under section 74.(5) For the purposes of this section, an order by the Commissioner declining to interfere shall not be construed as an order prejudicial to the assessee.(6) Notwithstanding anything contained in this Ordinance, an application for revision made under sub-section (1) shall be deemed to have been allowed if the Commissioner fails to make an order thereon within a period of sixty days from the date of filing the application.Explanation.-For the purposes of this section, the Appellate Joint Commissioner of Taxes shall be deemed to be an authority subordinate to the Commissioner to whom the Deputy Commissioner of Taxes, whose order was the subject-matter of the appeal order under revision, is subordinate.]

122. (1) The Deputy Commissioner of Taxes, the Joint Commissioner of Taxes, the Commissioner ⁴⁷[,the Director General, Central Intelligence Cell,] and the Appellate Tribunal shall, for the purposes of this Ordinance, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Act V of 1908), when trying a suit in respect of the following matters, namely:- (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath or affirmation; (c) compelling the production of accounts or documents (including accounts or documents relating to any period prior or subsequent to the income year); and (d) issuing commissions for the examination of witnesses. (2) The Deputy Commissioner of Taxes shall not exercise his powers under this section for the purpose of enforcing the attendance of an employee of a scheduled bank as a witness or compelling the production of books of account of such a bank except with the prior approval of the Commissioner. (3) Any authority mentioned in sub-section (1) may impound and retain in its custody for such period as it considers fit, any books of accounts or other documents produced before it in any proceeding under this Ordinance. (4) Any proceeding under this Ordinance, before any authority mentioned in sub-section (1), shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the Penal Code (Act XLV of 1860).