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

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