Section 320 - Punishment for Non-compliance with the Provisions of Subsection (7) of Section 221
If any person, without reasonable cause, fails to comply with the directions required under sub-section (7) of section 221, he shall for a specified period which is 1 (one) year may be extended up to such maximum shall be punished with imprisonment up to 1 (one) year or fine or 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.