Section 321 - Punishment for Instigation
If any person knowingly aids, abets or insights or induces any other person to commit and offense under this Act, the first mentioned person shall be punished with imprisonment for a certain period up to 2 (two years which may be extended any such period of 2 (two years, 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.