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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XV

IMPOSITION OF PENALTY

Previous approval of Inspecting Joint Commissioner for imposing penalty
131. The Deputy Commissioner of Taxes shall not impose any penalty under this Chapter without the previous approval of the Inspecting Joint Commissioner except in the cases referred to in section 124 1[.]
  • 1
    The full stop (.) was substituted for the colon (:) and the proviso was omitted by section 6 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
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