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164. Punishment for non-compliance of certain obligations.- A person is guilty of an offence punishable with imprisonment for a term which may extend to one year, or with fine, or with both, if he, without reasonable cause,-
(a) fails to deduct 1[or collect] and pay any tax as required under the provisions of Chapter VII except advance payment of tax or fails to deduct and pay tax as required under section 143(2);
(b) fails to produce, or cause to be produced, on or before the date mentioned in any notice under Chapter VIII, or under section 83, such accounts, documents or statements as are referred to in such notice;
(c) fails to furnish, in due time, the return of income which he is required to furnish under section 75, or by notice given under section 77 or 93;
2[(cc) refuses to furnish such information as may be necessary under section 113;]
(d) refuses to permit inspection or to allow copies to be taken in accordance with the provisions of section 114;
(e) fails to afford necessary facilities or to furnish the required information to an income tax authority exercising powers under section 115; 3[and which he either knows or believes to be false or does not believe to be true]
[(ee) fails to comply with the requirement under sub-section (1) of section 116;
(eee) fails to comply with the order made under sub-section (1) of section 116A; or]
(f) refuses to permit or in any manner obstructs the exercise of powers under section 117 by an income tax authority.
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1Ins. by F.A 1989
2Ins. by F.A. 2011
3Omitted "or" by F.A. 2013
165. Punishment for false statement in 1[verification, etc.].-
A person is guilty of an offence punishable with imprisonment for a term which may extend to three years, 2[but shall not be less than three months,] or with fine, or with both, if he-(a) makes a statement in any verification, etc. in any return or any other document furnished under any provisions of this Ordinance which is false 3[and which he either knows or believes to be false or does not believes to be true];
(b) knowingly and willfully aids, abets, assists, incites or induces another person to make or deliver a false return, account, statement, certificate or declaration under this Ordinance, or himself knowingly and willfully makes or delivers such false return, account, statement, certificate or declaration on behalf of another person [;
4(c) signs and issues any certificate mentioned in the first or second proviso to section 82 which he either knows or believes to be false or does not believe to be true] [;
5(d) refuses to furnish such information as may be necessary for the purpose of survey under section 115.]
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1Subs. for "verification" by F.A. 1993
2Ins. by F.A. 1999
3Omitted by F.A. 1999
4Ins. by F.A 1993
5Ins. by F.A. 1999
1[165A. Punishment for improper use of Tax-payer's Identification Number.-
A person is guilty of an offence punishable with imprisonment for a term which may extend to three years or with fine up to taka fifty thousand or both, if he deliberately uses or used a fake Tax-payer's Identification Number (TIN) or a Tax-payer's Identification Number (TIN) of another person.]
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1Ins. new section 165A by F.A. 2010
165AA. Punishment for furnishing fake audit report.-
[A person is guilty of an offence punishable with imprisonment for a term which may extend to three years, but shall not be less than three months, or with fineupto taka one lakh, or both, if he furnishes along with the return of income or thereafter any audited statement of accounts which is false or does not conform with signature of a chartered accountant purported to be signatory to such statement.] Added F. A. 2015
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1 Ins. new section 165AA by F. A. 2015
1[165B. Punishment for obstructing an income tax authority.-
A person who obstructs an income tax authority in discharge of functions under this Ordinance shall commit an offence punishable with imprisonment for a term not exceeding one year, or with a fine, or with both.]Added F.A. 2011
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1 Ins. new section 165B by F.A. 2011
1[165C. Punishment for unauthorised employment.-
A person is guilty of an offence punishable with imprisonment for a term which may extend to three years, but shall not be less than three months, or with fine up to taka five lakh, or both, if he employs or allows to work any individual not being a Bangladeshi citizen without prior approval from [appropriate authority of the government]
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1 Ins. new section 165C by F. A. 2015
166. Punishment for concealment of income, etc.-
A person is guilty of an offence punishable with imprisonment which may extend to five years 1[but shall not be less than three months], or with fine, or with both, if he conceals the particulars, or deliberately furnishes inaccurate particulars, of his income.
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1Ins. by F.A. 1999
167. Punishment for disposal of property to prevent attachment.-
The owner of any property, or a person acting on his behalf or claiming under him, is guilty of an offence punishable with imprisonment for a term which may extend to five years, or with fine, or with both, if he sells, mortgages, charges, leases or otherwise so deals with the property after the receipt of a notice from the Tax Recovery Officer as to prevent its attachment by that Officer.
168. Punishment for disclosure of protected information.-
A public servant, or any person assisting, or engaged, by any person acting in the execution of this Ordinance, is guilty of an offence punishable with imprisonment for a term which may extend to six months, or with fine, if he discloses any particulars or information in contravention of the provisions of section 163.
169. Sanction for prosecution.-
(1) No prosecution for an offence punishable under any provisions of this Chapter shall be instituted except with the previous sanction of the Board.
1[(2)]Sanction under sub-section (1) shall not be given in respect of an offence other than an offence under section 128, which consists of the same facts on which a penalty has been imposed under Chapter XV]
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1Omitted by F.A. 1999
170. Power to compound offences.-
1[The Board may], either before or after the institution of any proceedings or prosecution for an offence punishable under this Chapter, compound such offence.
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1Subs. for "the Commissioner may" by F.O. 2008
171. Trial by Special Judge.-
(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (Act V of 1898), or in any other law for the time being in force, an offence punishable under this Chapter, other than an offence under section 168, shall be tried by a Special Judge appointed under the Criminal Law Amendment Act, 1958 (XL of 1958), as if such offence were an offence specified in the Schedule to that Act.
(2) A Special Judge shall take cognizance of, and have jurisdiction to try, an offence triable by him under sub-section (1) only upon a complaint in writing made, after obtaining the sanction under 169, by the Deputy Commissioner of Taxes-
(a) who is competent to make assessment under this Ordinance in the case to which the offence alleged to have been committed relates, and
(b) whose office is situated within the territorial limits of the jurisdiction of the Special Judge.