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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XV

IMPOSITION OF PENALTY

Failure to pay tax on the basis of return
127. Where, in the course of any proceeding under this Ordinance, the Deputy Commissioner of Taxes is satisfied that any person has not paid tax as required by section 74, 1[***], he may impose upon such person a penalty of a sum not exceeding twenty-five per cent of the whole of the tax or, as the case may be, of such portion of the tax as has not been paid.
  • 1
    The words and comma “or the tax paid by him under that section is less than eighty per cent of the amount payable thereunder,” were omitted by section 54 of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন) (with effect from 1st July 2015).
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