Section 308 - Bar on Civil or Criminal Prosecution
No action or agreement taken in good faith by any person involved in the alternative dispute resolution process shall be brought before any court, tribunal or authority in a civil or criminal manner.
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.