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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XV

IMPOSITION OF PENALTY

Penalty for non-compliance with notice
126. Where any person has, without reasonable cause, failed to comply with any notice issued under sections 79, 80 1[under sub-section (1) or (2) of section 83], the Deputy Commissioner of Taxes may impose on him a penalty not exceeding the amount of tax chargeable on the total income of such person.
  • 1
    The words, figures and brackets “under sub-section (1) or (2) of section 83” were substituted for the figure “83” by section 7 of অর্থ আইন, ১৯৯১ (১৯৯১ সনের ২১ নং আইন)
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