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[Section Index]

The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

1Chapter XIA

Transfer Pricing

Penalty for failure to comply with the provision of section 107EE
2[107HH. Where any person fails to comply with the provision of section 107EE of this Ordinance, the Deputy Commissioner of Taxes may impose upon such person a penalty not exceeding two per cent (2%) of the value of each international transaction entered into by such person.]
  • 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
    Section 107HH was inserted by section 51 of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন) (with effect from 1st July 2015).
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