Income Tax Act 2023
Section 268 - Penalty for using Fake Tax-payer's Identification Number (TIN)
(as updated till Finance Act 2024)
Where a person has, without reasonable cause, used Taxpayer’s Identification Number (TIN) of another person or used fake TIN on a return of income or any other documents where TIN is required under this Act, the Deputy Commissioner of Taxes may impose a penalty not exceeding Taka 20 (twenty) thousand on that person.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.