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1[124AA. Penalty for failure to verify Taxpayer’s Identification Number, etc.-
Where a person, without reasonable cause, fails to comply with the provision of sub-section (5) or (6) of section 184A, the Deputy Commissioner of Taxes or any other income tax authority authorised by the Board for this purpose may impose upon such person a penalty-
(a) not exceeding two lakh taka in the case of non-compliance with the provision of sub-section (5);
(b) not exceeding fifty thousand taka in the case of noncompliance with the provision of sub-section (6).]
1 Ins new section 124AA by F. A. 2015
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