Section 261 - Registration of Taxpayers
(1) A person shall register himself as a taxpayer, if he
(a) is a taxpayer;
(b) is liable to file a return under section 166;
(c) compelled to furnish proof of filing of return under section 264;
(d) willing to pay tax or file return.
(2) The Board shall issue a Taxpayer Identification Number (TIN) to the registered taxpayer.
(3) The Board may, by general or special order, direct any TIN holder or class of persons to produce any information or documents for the purpose of upgradation or re-registration.
(4) Where a person who is eligible to be a registered taxpayer under sub-section (1) but fails to obtain a TIN after accepting registration, the Income Tax Authority may register such person and issue a TIN.
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.