Section 181 - Prior Approval of the Inspecting Additional Commissioner of Taxes for Imposition of Penalty
The Deputy Commissioner of Taxes shall not impose any penalty under this Part without obtaining the prior approval of the Inspecting Additional Commissioner of Taxes except in the cases mentioned in sections 266, 275, 276, 277, 278 and 279.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.