Income Tax Ordinance

Chapter XXI

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164. Punishment for non-compliance of certain obligations.-

CHAPTER XXI
OFFENCES AND PROSECUTION

164. Punishment for non-compliance of certain obligations.- A person is guilty of an offence punishable with imprisonment for a term which may extend to one year, or with fine, or with both, if he, without reasonable cause,-

(a) fails to deduct 1[or collect] and pay any tax as required under the provisions of Chapter  VII except advance payment of tax or fails to deduct and pay tax as required under section 143(2);
(b)  fails  to  produce,  or  cause  to  be  produced,  on  or before  the  date mentioned in any notice under Chapter VIII, or under section 83, such accounts, documents or statements as are referred to in such notice;
(c)  fails  to  furnish,  in  due  time,  the  return  of  income  which  he  is required to furnish under section 75, or by notice given under section 77 or 93;
2[(cc) refuses to furnish such information as may be necessary under section 113;]
(d)  refuses  to  permit  inspection  or  to  allow  copies  to  be  taken  in accordance with the provisions of section 114;
(e)  fails  to  afford  necessary  facilities  or  to  furnish  the  required information  to  an  income  tax  authority  exercising  powers  under section 115; 3[and which he either knows or believes to be false or does not believe to be true]
[(ee) fails to comply with the requirement under sub-section (1) of section 116;
(eee)  fails  to  comply  with  the  order  made  under  sub-section  (1)  of section 116A; or]
(f) refuses to permit or in any manner obstructs  the exercise of powers under section 117 by an income tax authority.

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1Ins. by F.A 1989
2Ins. by F.A. 2011
3Omitted "or" by F.A. 2013
 

 

165. Punishment for false statement in verification, etc.-

165. Punishment for false statement in 1[verification, etc.].-

A person is  guilty of  an offence punishable with imprisonment for  a term which may extend to three years, 2[but shall not be less than three months,] or with fine, or with both, if he-(a)  makes  a  statement  in any  verification, etc.  in any  return or  any other  document  furnished  under  any  provisions  of  this  Ordinance which is false 3[and which he either knows or believes to be false or does not believes to be true];


(b)  knowingly  and  willfully  aids,  abets,  assists,  incites  or  induces another person to make or deliver a false return, account, statement, certificate or declaration under this Ordinance, or himself knowingly and willfully makes or delivers such false return, account, statement, certificate or declaration on behalf of another person [;

4(c) signs and issues any certificate mentioned in the first or second  proviso to section 82 which he either knows or believes to be false or does not believe to be true] [;


5(d) refuses to furnish such information as may be necessary for the purpose of survey under section 115.]

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1Subs. for "verification" by F.A. 1993
2Ins. by F.A. 1999
3Omitted by F.A. 1999
4Ins. by F.A 1993
5Ins. by F.A. 1999

165A. Punishment for improper use of Tax-payer’s Identification Number.-

1[165A. Punishment for improper use of Tax-payer's Identification Number.-

A  person  is  guilty  of  an  offence punishable  with  imprisonment  for  a  term which may extend to three years or with fine up to taka fifty thousand or both, if he deliberately uses or used a fake Tax-payer's Identification Number (TIN) or a Tax-payer's Identification Number (TIN) of another person.]

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1Ins. new section 165A by F.A. 2010

165AA. Punishment for furnishing fake audit report.

165AA. Punishment for furnishing fake audit report.-

[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 fineupto 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.] Added F. A. 2015

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Ins. new section 165AA by F. A. 2015

165B. Punishment for obstructing an income tax authority.-

1[165B. Punishment for obstructing an income tax authority.-

A person who obstructs an income tax authority in discharge of functions under this Ordinance shall commit an offence punishable with imprisonment for a term not exceeding one year, or with a fine, or with both.]Added F.A. 2011

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1 Ins. new section 165B by F.A. 2011

165C. Punishment for unauthorised employment.-

1[165C. Punishment for unauthorised employment.-

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 Board of Investment or any competent authority of the government as the case may be.]

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1 Ins. new section 165C by F. A. 2015

166. Punishment for concealment of income, etc.-

 

166.  Punishment  for  concealment  of  income,  etc.-

A  person  is  guilty  of  an offence punishable with imprisonment which may extend to five years 1[but shall not be less than three months], or with fine, or with both, if he  conceals  the  particulars,  or  deliberately  furnishes  inaccurate particulars, of his income.

 

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1Ins. by F.A. 1999

167. Punishment for disposal of property to prevent attachment.-

 

167. Punishment for disposal of property to prevent attachment.-

The owner of  any  property,  or  a  person  acting  on  his  behalf or  claiming  under  him,  is guilty  of  an  offence  punishable  with  imprisonment  for  a  term  which  may extend to five years, or with fine, or with both, if he sells, mortgages, charges, leases  or  otherwise  so  deals  with  the  property  after  the  receipt  of  a  notice from the Tax Recovery Officer as to prevent its attachment by that Officer.

 

168. Punishment for disclosure of protected information.-

168. Punishment for disclosure of protected information.- 

A public servant, or any person assisting, or engaged, by any person acting in the execution of this Ordinance, is guilty of an offence punishable with imprisonment for a term which may extend to six months, or with fine, if he discloses any particulars or information in contravention of the provisions of section 163.

 

169. Sanction for prosecution.-

169.  Sanction  for  prosecution.-

(1)  No  prosecution  for  an  offence  punishable under  any  provisions  of  this  Chapter  shall  be  instituted  except  with  the previous sanction of the Board.

1[(2)]Sanction under sub-section (1) shall not be given in respect of an offence other than an offence under section 128, which consists of the same facts on which a penalty has been imposed under Chapter XV]

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1Omitted by F.A. 1999

170. Power to compound offences.-

170. Power to compound offences.-

1[The Board may], either before or after the institution of any proceedings or prosecution for an offence punishable under this Chapter, compound such offence.
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1Subs. for "the Commissioner may" by F.O. 2008

171. Trial by Special Judge.-

171.  Trial  by  Special  Judge.- 

(1)  Notwithstanding  anything  contained  in  the Code of Criminal Procedure, 1898 (Act V of 1898), or in any other law for the time being in force, an offence punishable under this Chapter, other than an offence under section 168, shall be tried by a Special Judge appointed under the  Criminal  Law  Amendment  Act,  1958  (XL  of  1958),  as  if  such  offence were an offence specified in the Schedule to that Act.


(2) A Special Judge shall take cognizance of, and have jurisdiction to try, an offence triable by him under sub-section (1) only upon a complaint in writing made, after obtaining the sanction under 169, by the Deputy Commissioner of Taxes-

(a) who is competent to make assessment under this Ordinance in the case to which the offence alleged to have been committed relates, and
(b)  whose  office  is  situated  within  the  territorial  limits  of  the jurisdiction of the Special Judge.