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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XXI

OFFENCES AND PROSECUTION

Punishment for improper use of Tax-payer's Identification Number
1[165A. - A person is guilty of an offence punishable with imprisonment for a term which may extend to three years or with fine up to taka fifty thousand or both, if he deliberately uses or used a fake Tax-payer's Identification Number (TIN) or a Tax-payer's Identification Number (TIN) of another person.]
  • 1
    Section 165A was inserted by section 62 of the Finance Act,2010(Act No.XXXIII of 2010).
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