Section 271 - Penalty for Failure to Pay Tax on the Basis of Return
If the Deputy Commissioner of Taxes is satisfied during any proceeding under this Act that any person has not paid tax as required under section 173, the Deputy Commissioner of Taxes shall impose penalty on such person not more than 25% (twenty five percent) of the total tax or, as the case may be, equal to the unpaid partial tax.
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.