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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XV

IMPOSITION OF PENALTY

Penalty for using fake Tax-payer's Identification Number
1[124A.-Where a person has, without reasonable cause, used Tax-payer's Identification Number (TIN) of another person or used fake TIN on a return of income or any other documents where TIN is required under this Ordinance, the Deputy Commissioner of Taxes may impose a penalty not exceeding taka twenty thousand on that person.]
  • 1
    Section 124A was inserted by section 61 of the Finance Act,2010(Act No.XXXIII of 2010).
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