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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

1Chapter XIA

Transfer Pricing

Penalty for failure to furnish report under section 107F.
107I. Where any person fails to furnish a report 2[***] as required by section 107F of this Ordinance, the Deputy Commissioner of Taxes may impose upon such person a penalty of a sum not exceeding three lakh taka.
  • 1
    “CHAPTER XIA” was inserted by section 45 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
  • 2
    The words “from a Chartered Accountant” were omitted by section 52 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
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