Section 275 - Penalty for Default in Payment of Tax
Where a taxpayer defaults in payment of tax or is deemed to be in default, the Deputy Commissioner of Taxes may direct that such sum can be collected, in addition to the tax due, shall not exceed the said tax due as penalty.
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.