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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter XXII

MISCELLANEOUS

Issuance of Temporary Registration Number (TRN).

1[184BBBB. Temporary Registration Number (TRN) may be given to a person who has been found having taxable income in any year and has failed to apply for Tax-payer's Identification Number (TIN) under section 184B.]

 

2[Explanation.- For the removal of doubts, it is hereby declared that nothing in this Ordinance shall limit the authority of the Deputy Commissioner of Taxes in imposing the liability to pay any sum under this Ordinance on a person who has been given a Temporary Registration Number (TRN) for the reason that the person has failed to apply for the Tax-payer's Identification Number (TIN).]


  • 1
    Section 184BBBB was inserted by section 54 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
  • 2
    Explanation was added by section 42 of অর্থ আইন, ২০১৮ (২০১৮ সনের ২২ নং আইন) (With effect from 1st July 2018).
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