124A. Penalty for using fake Tax-payer’s Identification Number.-

¹[124A. Penalty for using fake Tax-payer's Identification Number.- 

Where a person  has,  without  reasonable  cause,  used  Tax-payer's  Identification Number (TIN) of another person or used fake TIN on a return of income or any other documents where TIN is required under this Ordinance, the Deputy Commissioner  of  Taxes  may  impose  a  penalty  not  exceeding  taka  twenty thousand on that person.]

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¹Ins. new section 124A by F.A. 2010

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