৩৭৷ Income-tax Ordinance এর section 124 এর পরিবর্তে নিম্নরূপ section 124 প্রতিস্থাপিত হইবে, যথা:-“124. Penalty for failure to file return, etc.- (1) Where any person has, without reasonable cause, failed to file a return of income required by or under sections 75, 77, 89(2), 91(3) or 93(1), the Deputy Commissioner of Taxes may impose upon such person a penalty amounting to ten per cent of tax imposed on last assessed income subject to a minimum of taka two thousand five hundred, and in the case of a continuing default a further penalty of taka two hundred and fifty for every day during which the default continues.(2) Where any person has, without reasonable cause, failed to file or furnish or, as the case may be, obtain and display within the time laid down therefor,-(a) any certificate, statement, accounts or information required by or under sections 58, 108, 109, 110 or 113; or(b) the tax-payer's identification number (TIN) certificate under section 184C-the Deputy Commissioner of Taxes shall impose upon such person a penalty of taka five hundred and in the case of a continuing default a further penalty of taka two hundred and fifty for every month or fraction thereof during which the default continues.”|