Section 317 - Punishment for using Fake Taxpayer Identification Number
Any person who knowingly uses a fake or improper use of the Taxpayer Identification Number of another person shall be guilty of an offense and shall be punished with imprisonment for a term up to which may extend to such 1 (one) year or to a fine which may extend to Tk. 1 (one) lakh or to both.
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.