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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XXI

OFFENCES AND PROSECUTION

Punishment for unauthorised employment

1[165C. 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 up to taka five lakh, or both, if he employs or allows to work any individual not being a Bangladeshi citizen without prior approval from 2[appropriate authority of the Government].]

  • 1
    The new section 165C was inserted after the section 165B by section 61 of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন) (with effect from 1st July 2015).
  • 2
    The words “appropriate authority of the Government” were substituted for the words and comma “Board of Investment or any competent authority of the Government, as the case may be” by section 46 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন).
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