107I. Penalty for failure to furnish report under section 107F.-

107I. Penalty for failure to furnish report under section 107F.-

Where any person fails to furnish a report ¹[from a Chartered Accountant] as required by section 107F of this Ordinance, the Deputy Commissioner of Taxes may impose upon such person a penalty of a sum not exceeding three lakh taka.

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¹ Deleted by F. A. 2016

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