৪৬। উক্ত Ordinance এর বিলুপ্ত section 129 এর পর নিম্নরূপ নূতন section 129A সন্নিবেশিত হইবে, যথা:-"129A. Penalty for incorrect or false audit report by chartered accountant.- Where, in the course of any proceeding under this Ordinance, the Deputy Commissioner of Taxes, the Appellate Joint Commissioner, the Commissioner of Taxes (Appeals) or the Appellate Tribunal is satisfied beyond reasonable doubt that the audit report-(a) is not certified by a chartered accountant to the effect that the accounts are maintained according to the Bangladesh Accounting Standard (BAS) and reported in accordance with the Bangladesh Financial Reporting Standard (BFRS), or(b) is false or incorrect, he shall impose upon such chartered accountant a penalty of a sum not less than fifty thousand taka but not more than two lakh taka."।