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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XXI

OFFENCES AND PROSECUTION

Punishment for concealment of income, etc.
166. A person is guilty of an offence punishable with imprisonment which may extend to five years 1[but shall not be less than three months], or with fine, or with both, if he conceals the particulars, or deliberately furnishes inaccurate particulars, of his income.
  • 1
    The words “but shall not be less than three months” were inserted by section 6 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)
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