Section 268 - Penalty for use of Fake Taxpayer Identification Number (TIN)
Where any person uses, without reasonable cause, the Taxpayer Identification Number (TIN) of another person or a fake Taxpayer Identification Number (TIN) in his return or in any document where a Taxpayer Identification Number (TIN) is required under this Act, in that case the Deputy Commissioner of Taxes may impose a fine not exceeding Tk 20 (twenty) thousand on the said person.
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.