Income Tax Act 2023
Section 317 - Punishment for Improper use of Taxpayer’s Identification Number
(as updated till Finance Act 2024)
Any person who wilfully makes false or improper use of the Taxpayer’s Identification Number of another person shall be guilty of an offence and shall be liable to imprisonment for a term which may extend to 1 (one) year or to a fine which may extend to Taka 1 (one) lakh or with both.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.