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Section 270 - Penalty for Disobedience to Notice

Where any person, without reasonable cause, disobeys any notice issued under section 167, 168, 179, 181 or 183, the Deputy Commissioner of Taxes may impose on such person such penalty not exceeding the amount of tax chargeable on his total income.

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.

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