Print View

[Section Index]

The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XVI

RECOVERY OF TAX

Tax to include penalty, interest, etc.
134. For the purposes of this Chapter, “tax” includes any sum imposed, levied or otherwise payable under this Ordinance as penalty, fine, interest 1[, delay interest, additional amount,], fee or otherwise; and the provisions of this chapter shall accordingly apply to the recovery of any such sum.
  • 1
    The words and commas “, delay interest, additional amount,” were inserted after the word “interest” by section 55 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs