প্রিন্ট

19/05/2024
Laws of Bangladesh

অর্থ আইন, ২০১৪

( ২০১৪ সনের ৪ নং আইন )

চতুর্থ অধ্যায়

Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) এর সংশোধন

Ordinance No. XXXVI of 1984 এর section 184B এর সংশোধন
 
৫১। উক্ত Ordinance এর section 184B এর-
 
(ক) sub-section (1) এর পরিবর্তে নিম্নরূপ sub-section (1) প্রতিস্থাপিত হইবে, যথা:-
 
"(1) Every assessee or any person who applies manually or electronically for a Taxpayer's Identification Number will be issued a certificate containing twelve-digit Taxpayer's Identification Number and such other particulars in such manner as may be prescribed:
 
Provided that twelve-digit Tax-payer's Identification Number may be issued without any application where any income tax authority has found a person having taxable income during the year and possesses such necessary information of that person for issuance of twelve-digit Tax-payer's Identification Number. ";
 
(খ) sub-section (2) এর উল্লিখিত "thereafter issue a new" শব্দগুলির পর "twelve-digit" শব্দগুলি সন্নিবেশিত হইবে;
 
(গ) sub-section (2) এর পর নিম্নরূপ নূতন sub-section (3) সংযোজিত হইবে, যথা:-
 
"(3) Every existing assessee having ten-digit Tax-payer's Identification Number or a Temporary Registration Number (TRN) shall have to obtain twelve-digit Tax-payer's Identification Number (TIN) before the last date of submission of return of income as required under section 75."।

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