Section 282 - Order of Penalty to be Sent to the Deputy Commissioner of Taxes
If the Appellate Tribunal or any Income-tax authority other than Commissioner of Taxes and thereupon all the provisions of the Act. Relating to recovery of penalty shall applied as if such order where made by the Deputy Commissioner of Taxes.
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.