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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
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