Section 265 - Display of Proof of Submission of Return
(1) A taxpayer whose income is derived from business liable to file a return under this Act shall display the proof of filing of return in a place where it is easily visible at his place of business.
(2) Where a taxpayer fails to comply with the provisions of subsection (1), the Deputy Commissioner of Taxes may impose a fine of not less than 5 (five) thousand and not more than 20 (twenty) thousand.
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.