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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XXI

OFFENCES AND PROSECUTION

Punishment for furnishing fake audit report
1[165AA. A person is guilty of an offence punishable with imprisonment for a term which may extend to three years, but shall not be less than three months, or with fine upto taka one lakh, or both, if he furnishes along with the return of income or thereafter any audited statement of accounts which is false or does not conform with signature of a chartered accountant purported to be signatory to such statement.]
  • 1
    The new section 165AA was inserted after the section 165A by section 60 of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন) (with effect from 1st July 2015).
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