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The Income Tax Ordinance, 1984 [CHAPTER-XVIMPOSITION OF
PENALTY]
The Income Tax Ordinance, 1984 - Index
CHAPTER XV
IMPOSITION OF PENALTY1. 123. Penalty For Not Maintaining
Accounts In The Prescribed Manner.2. 124. Penalty For Failure To
File Return, Etc.
3. 124A. Penalty for using fake Tax-payer's Identification
Number.
4. 125. Failure To Pay Advance Tax, Etc.
5. 126. Penalty For Non-Compliance With Notice.
6. 127. Failure To Pay Tax On The Basis Of Return.
7. 128. Penalty For Concealment Of Income.
8. 129. Omitted By.
9. 130. Bar To Imposition Of Penalty Without Hearing.
10. 131. Previous Approval Of Inspecting Joint Commissioner For
Imposing Penalty.
11. 131A. Omitted By.
12. 132. Orders Of Appellate Joint Commissioner, Etc., To Be
Sent To Deputy Commissioner OfTaxes.
13. 133. Penalty To Be Without Prejudice To Other Liability.
123. Penalty for not maintaining accounts in the prescribed
manner-
1. Where any person has, without reasonable cause, failed to
comply with the provisions ofany order or rule made in pursuance
of, or for the purposes of section 35(2), the DeputyCommissioner of
Taxes may impose on him a penalty-
2. (a) of a sum not exceeding one and a half times the amount of
tax payable by him; and
3. (b) where the total income of such person does not exceed the
maximum amount on which tax isnot chargeable, of a sum not
exceeding one hundred Taka.
124. Penalty for failure to file return, etc.-
1. (1) Where any person has, without reasonable cause, failed to
file a return of income requiredby or under sections 75, 77,
89(2),91(3) [, 93(1) and or withholding tax required under
section75A]Subs. F.A. 2011 the Deputy Commissioner of Taxes
may impose upon such person a penaltyamounting to ten per cent of
tax imposed on last assessed income subject to a minimum of takaone
thousand, and in the case of a continuing default a further penalty
of taka fifty for every dayduring which the default continues.
2. (2) Where any person has, without reasonable cause, failed to
file or furnish or, as the case maybe, obtain and display within
the time laid down therefor,-
1. (a) any certificate, statement, accounts or information
required by or under sections 58,108, 109, or 110 ; or []Deleted
F.A. 2007
2. (b) the tax-payer's identification number (TIN) certificate
under section 184C; theDeputy Commissioner of Taxes shall impose
upon such person a penalty of taka fivehundred and in the case of a
continuing default a further penalty of taka two hundredand fifty
for every month or fraction thereof during which the default
continues:
3. Provided that where any person has, without any reasonable
cause, failed to furnish informationas required under section 113,
the Deputy Director General, Central Intelligence Cell or the
DeputyCommissioner of Taxes may impose a penalty of taka twenty
five thousand and in case of acontinuing default a further penalty
of taka five hundred for each day.
[124A. Penalty for using fake Tax-payer's Identification
Number.-
1. 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 TINis required under this Ordinance, the
Deputy Commissioner of Taxes may impose a penalty notexceeding taka
twenty thousand on that person.]Added F.A. 2010
125. Failure to pay advance tax, etc.-
1. Where, in the course of any proceeding in connection with the
assessment of tax under ChapterIX, the Deputy Commissioner of Taxes
is satisfied that any person has-
2. (a) without reasonable cause, failed to pay advance tax as
required by section 64; or
3. (b) furnished under section 67 any estimate of tax payable by
him which he knew, or had reasonto believe, to be untrue, he may
impose upon such person a penalty of a sum not exceeding theamount
by which the tax actually paid by him falls short of the amount
that should have been
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paid.
126. Penalty for non-compliance with notice.-
1. Where any person has, without reasonable cause, failed to
comply with any notice issued undersections 79, 80 or under
sub-section (1) or (2) of section 83 the Deputy Commissioner of
Taxesmay impose on him a penalty not exceeding the amount of tax
chargeable on the total income ofsuch person.
127. Failure to pay tax on the basis of return.-
1. Where, in the course of any proceeding under this Ordinance,
the Deputy Commissioner of Taxesis satisfied that any person has
not paid tax as required by section 74, or the tax paid by himunder
that section is less than eighty percent of the amount payable
thereunder, he may imposeupon such person a penalty of a sum not
exceeding twenty-five percent of the whole of the tax oras the case
may be, of such portion of the tax as has not been paid.
128. Penalty for concealment of income.-
1. (1) Where, in the course of any proceeding under this
Ordinance, the Deputy Commissioner ofTaxes, the Appellate Joint
Commissioner, the Commissioner (Appeals) or the Appellate Tribunal
issatisfied that any person has, either in the said proceeding or
in any earlier proceeding relating toan assessment in respect of
the same income year,-
1. (a) concealed particulars of his income or furnished
inaccurate particulars of suchincome; or
2. (b) understated the value of any immovable property in
connection with its sale or
transfer with a view to evading tax,he or it shall impose upon
such person a penalty of ten percent of tax which would havebeen
avoided had the income as returned by such person or as the case
may be, thevalue of the immovable property as stated by him been
accepted as new:
3. Provided that if concealment referred to in clause (a) and
(b) of this sub-section or sub-section (2) isdetected after of more
than one year from the year in which the concealment was first
assessable totax, the amount of penalty shall increase by an
additional ten percent for each preceding assessmentyear.
4. [Proviso]Deleted F.A 1995
2. (2) For the purpose of sub-section (1), concealment of
particulars of income or furnishing ofinaccurate particulars of
income shall include,-
1. (a) the suppression of any item of receipt liable to tax in
whole or in part, or
2. (b) showing any expenditure not actually incurred or claiming
any deduction therefor.
3. [(2A)]Deleted F.A. 1999
4. [(3)]Deleted F.A. 1993
[129.]Deleted F.A. 1998
130. Bar to imposition of penalty without hearing.-
1. No order imposing a penalty under this Chapter shall be made
on any person unless such personhas been heard or has been given a
reasonable opportunity of being heard.
131. Previous approval of Inspecting Joint Commissioner for
imposing penalty.-
1. The Deputy Commissioner of Taxes shall not impose any penalty
under this Chapter without theprevious approval of the Inspecting
Joint Commissioner except in the cases referred to in
section124.
2. [Proviso]Deleted F.A. 1999
[131A.] Deleted F.A. 1996
132. Orders of Appellate Joint Commissioner, etc., to be sent to
Deputy Commissioner of
Taxes:-
1. The Appellate Joint Commissioner, or the Commissioners
(Appeals) or the Appellate Tribunalmaking an order imposing any
penalty under this Chapter shall forthwith send a copy of the
orderto the Deputy Commissioner of Taxes, and thereupon all the
provisions of this Ordinance relatingto the recovery of penalty
shall apply as if such order were made by the Deputy Commissioner
ofTaxes.
133. Penalty to be without prejudice to other liability.-
1. The imposition on any person of any penalty under this
Chapter shall be without prejudice to anyother liability which such
person may incur, or may have incurred, under this Ordinance or
underany other law for the time being in force.
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● or 113 Omitted by F.O. 2007
● Provided that where concealment referred to in this
sub-section is in a case where the assessment of tax wasmade by the
assessee himself in accordance with any provision of this Ordinance
or rules made thereunder andaccepted by the Deputy Commissioner of
Taxes as correct, the words "two and a half times" occurring in
thissub-section shall be read as "five times" Omitted by
F.A. 1995
● (2A) Notwithstanding anything contained in sub-sections
(1) and (2), in a case where a certificate is issuedby a chartered
accountant as to the correctness of the total income of an assessee
under the first provisoto section 82 it is subsequently discovered
by the Deputy Commissioner of Taxes, the Appellate
JointCommissioner, the Appellate Additional Commissioner, the
Commissioner (Appeal) or the Appellate Tribunalthat the chartered
accountant willfully or knowingly withheld any information relating
to the particulars of suchincome, he or it may impose upon such
chartered accountant a penalty of a sum not exceeding two and a
halftimes the amount of tax which would have been avoided had the
total income as certified by such charteredaccountant been accepted
as correct Ins. By F.A. 1998, omitted by F.A. 1999
● (3) Notwithstanding anything contained in sub-sections
(I) and (2), in a case where a certificate is issued by achartered
accountant as to the correctness of the total Income of an assessee
under the 4[first or the second proviso] to section 82 it is
subsequently discovered by the Deputy Commissioner of Taxes, the
Appellate JointCommissioner, the Appellate Additional Commissioner,
the Commissioner (Appeal) or the Appellate Tribunalthat the
chartered accountant willfully or knowingly withheld any
information relating to the particulars of suchincome, he or it may
impose upon such chartered accountant a penalty of a sum not
exceeding two and a halftimes the amount of tax which would have
been avoided had the total income as certified by such
charteredaccountant been accepted as correct Ins. By F.A. 1991,
omittedby F.A. 1993(4 Subs. for "second proviso" byF.A. 1992)
● 129. Incorrect distribution of income by registered
firm—Where, in the course of any proceeding under this Ordinance,
the Deputy Commissioner of Taxes, the Appellate Joint
Commissioner 2[, the Commissioner (Appeals)] or the Appellate
Tribunal is satisfied that the profits of aregistered firm have
been distributed otherwise than in accordance with the shares of
the partners as shownin the instrument of partnership registered
under this Ordinance governing such distribution and that
any partner has thereby returned his income below its real
amount, he or it may impose on such partner a penaltyof a sum not
exceeding one and a half times the amount of tax which has been
avoided, or would have beenavoided, if the income returned by such
partner had been accepted as his correct income, and no refund
orother adjustment shall be claimable by any other partner on
account of imposition of such penalty omitted byF.A.
1998
● Provided that no penalty under sub-section (2A) of section 128
shall be imposed without previous approval ofthe
Board. ommited by F.A. 1999
● 131A. Previous approval of the Board for imposing
penalty-Notwithstanding anything contained in section 131,no
penalty under subsection (3) of section 128 shall beimposed without
previous approval of the Board Ins by F.A. 1991 and
deleted by F.A. 1996
The Income Tax Ordinance, 1984 [CHAPTER-XVIRECOVERY OF TAX]
The Income Tax Ordinance, 1984 - IndexCHAPTER XVI
RECOVERY OF TAX1. 134. Tax To Include Penalty, Interest,
Etc.
2. 135. Notice Of Demand.
3. 136. Omitted By.
4. 137. Penalty For Default In Payment Of Tax.
5. 138. Certificate For Recovery Of Tax.
6. 139. Method Of Recovery By Tax Recovery Officer.
7. 140. Power Of Withdrawal Of Certificate And Stay Of
Proceeding.
8. 141. Validity Of Certificate For Recovery Not Open To
Dispute.
9. 142. Recovery Of Tax Through Collector Of District.
10. 142A. Recovery Of Tax Through Special Magistrates.
11.143. Other Modes Of Recovery.
134. Tax to include penalty, interest, etc.-
1. For the purposes of this Chapter, "tax" includes any sum
imposed, levied or otherwise payableunder this Ordinance as
penalty, fine, interest, fee or otherwise; and the provisions of
thischapter shall accordingly apply to the recovery of any such
sum.
135. Notice of demand.-
1. (1) Where any tax is payable in consequence of any assessment
made or any order passedunder or in pursuance of this Ordinance,
the Deputy Commissioner of Taxes shall serve upon theassessee
(which expression includes any other person liable to pay such tax)
a notice of demand
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in the prescribed form specifying therein the sum payable and
the time within which, and themanner in which, it is payable,
together with a copy of an assessment order.
2. (1A) Where any amount of tax is refundable in consequence of
any order, []Deleted F.O. 2008 theDeputy Commissioner of Taxes
shall specify in the notice referred to in sub-section (1) the
sumrefundable to the assessee together with a copy of an assessment
order and a refund voucherunless such refund is set off against tax
as per provision of section 152.
3. (1B) The Deputy Commissioner of Taxes shall not set off
without giving the assessee anopportunity of being heard and in
that case refund voucher for the amount due for refund, if any,
shall be issued within a period not exceeding thirty days from
the date of assessment.4. (1C) Where the Deputy Commissioner of
Taxes fails to issue refund voucher for any refund due
to an assessee within the time specified in this section, such
failure on the part of the DeputyCommissioner of Taxes shall be
construed as misconduct.
5. (2) Where the assessee upon whom a notice of demand has been
issued under sub section (1)makes an application in this behalf
before the expiry of the date of payment specified in thenotice,
the Deputy Commissioner of Taxes may extend the time for payment or
allow payment byinstallments subject to such conditions, including
payment of interest on the amount payable, ashe may think fit in
the circumstances of the case.
6. (3) If the sum payable is not paid within the time specified
in the notice of demand issued undersub-section (1) or, as the case
may be, within the time as extended under sub-section (2),
theassessee shall be deemed to be in default:
7. Provided that where the assessee has presented an appeal
under this Ordinance in respect of the assessmentof imposition of
the tax or of the amount thereof, the Deputy Commissioner of Taxes
shall treat the assessee asnot being in default for so long as such
appeal is not disposed of.
8. (4) If, in a case where payment by installment has been
allowed under sub-section (2), the
assessee commits default in paying any one of the installments
within the time fixed therefor, theassessee shall be deemed to be
in default as to the whole of the amount then outstanding, andthe
other installment or installments shall be deemed to have been due
on the same date as theinstallment in respect of which default has
actually been committed was due for payment.
9. (5) Where an assessee has been assessed in respect of income
arising outside Bangladesh in acountry the laws of which prohibit
or restrict the remittance of money to Bangladesh, the
DeputyCommissioner of Taxes shall not treat the assessee as in
default in respect of that part of thetax which is due in respect
of such amount of income as cannot, by reason of the prohibition
orrestriction, be brought into Bangladesh, and shall continue to
treat the assessee as not in defaultin respect of such part of the
tax until the prohibition or restriction is removed.
10. Explanation.-For the purposes of this section, income shall
be deemed to have been brought intoBangladesh if it has been or
could have been utilized for the purposes of any expenditure
actuallyincurred by the assessee outside Bangladesh or if the
income, whether capitalized or not, hasbeen brought into Bangladesh
in any form.
[136.]Deleted F. A. 1995
137. Penalty for default in payment of tax.-
1. (1) Where an assessee is in default or is deemed to be in
default in making payment of tax, theDeputy Commissioner of Taxes
may direct that, in addition to the amount of tax in arrears, a
sumnot exceeding that amount shall be recovered from the assessee
by way of penalty.
2. (2) Where, as a result of any final order, the amount of tax,
with respect to the default in thepayment of which the penalty was
levied, has been wholly reduced, the penalty levied shall
becancelled and the amount of penalty paid shall be refunded.
138. Certificate for recovery of tax.-
1. (1) When an assessee is in default or is deemed to be in
default in making payment of tax, theDeputy Commissioner of Taxes
may forward to the Tax Recovery Officer a certificate for
recoveryof the tax, under his signature specifying the amount of
arrears due from the assessee; and suchcertificate may be issued
notwithstanding that proceedings for recovery of the arrears by
anyother mode have been taken.
2. (2) A certificate under sub-section(1) may be forwarded
to-
1. (a) the Tax Recovery Officer within whose jurisdiction the
assessee carried on hisbusiness or profession or the principal
place of business or profession of the assessee issituate; or
2. (b) the Tax Recovery Officer within whose jurisdiction the
assessee resides or anymovable or immovable property of the
assessee is situate; or
3. (c) the Tax Recovery Officer who has jurisdiction in relation
to the assessee whoseincome is assessable by the Deputy
Commissioner of Taxes forwarding the certificate.
139. Method of recovery by Tax Recovery Officer.-
1. (1) Upon receipt of a certificate forwarded to him under
section 138, the Tax Recovery Officershall, notwithstanding
anything contained in any other law for the time being in force,
proceed,
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in accordance with the rules made in this behalf by the Board,
to recover from the assessee theamount specified in the certificate
by one or more of the following modes, namely :-
1. (a) attachment and sale, or sale without attachment, of any
movable or immovableproperty of the assessee;
2. (b) arrest of the assessee and his detention in prison;
3. (c) appointment of a receiver for the management of the
movable and immovableproperties of the assessee.
2. (2) While recovering under sub-section (1) the amount
specified in the certificate forwarded tohim, the Tax Recovery
Officer may also recover in the same manner from the assessee in
default,in addition to such amount, any cost and charges, including
expenses of the service of any noticeor warrant, incurred in the
proceedings for the recovery of the tax in arrears.
3. (3) If the Tax Recovery Officer to whom a certificate is
forwarded under section 138 is not ableto recover the entire amount
by the sale of movable and immovable properties of the
assesseewithin his jurisdiction, but has information that the
assessee has property within the jurisdictionof another Tax
Recovery Officer, he may send the certificate to such other Tax
Recovery Officeror to the Tax Recovery Officer within whose
jurisdiction the assessee resides; and the TaxRecovery Officer to
whom the certificate has been so sent shall proceed to recover
under thisChapter the amount remaining unrecovered as if the
certificate was forwarded to him by theDeputy Commissioner of
Taxes.
140. Power of withdrawal of certificate and stay of
proceeding.-
1. (1) Notwithstanding the issue of a certificate for recovery
under section 138, the DeputyCommissioner of Taxes shall have power
to withdraw, or new any clerical or arithmetical error in
the certificate by sending an intimation to that effect to the
Tax Recovery Officer.2. (2) Where the order giving rise to a demand
of tax for which a certificate for recovery has
been issued has been modified in appeal or other proceedings
under this Ordinance and, asa consequence thereof, the demand is
reduced but the order is the subject matter of furtherproceedings
under this Ordinance, the Deputy Commissioner of Taxes shall stay
the recoveryof such part of the amount of the certificate as
pertains to the said reduction for the period forwhich the appeal
or other proceedings remain pending.
3. (3) Where a certificate for recovery has been issued and
subsequently the amount of outstandingdemand is reduced as a result
of appeal or other proceedings under this Ordinance, the
DeputyCommissioner of Taxes shall, when the order, which was the
subject-matter of such appeal orother proceeding, has become final
and conclusive, amend the certificate or withdraw it, as thecase
may be.
4. (4) The Deputy Commissioner of Taxes shall communicate to the
Tax Recovery Officer any ordersof cancellation, newion, stay of
proceeding, withdrawal or amendment, as the case may be, of
acertificate for recovery.
141. Validity of certificate for recovery not open to
dispute.-
1. When the Deputy Commissioner of Taxes forwards a certificate
for recovery under section 138 toa Tax Recovery Officer, it shall
not be open to the assessee to dispute before the Tax
RecoveryOfficer the newness of the assessment ; and the Tax
Recovery Officer shall not entertain anyobjection to the
certificate on any ground whatsoever.
142. Recovery of Tax through Collector of District.-
1. (1) The Deputy Commissioner of Taxes may forward to the
Collector of District in which the officeof the Deputy Commissioner
of Taxes is situate or the district in which the assessee resides
orowns property or carries on business or profession, a certificate
under his signature specifyingthe amount of arrears due from an
assessee, and the Collector, on receipts of such certificate,shall
proceed to recover, from such assessee the amount specified therein
as if it were an arrearof land revenue.
2. (2) Without prejudice to any other powers which the Collector
of District may have in this behalf,he shall, for the purposes of
recovery of the amount specified in the certificate for
recoveryforwarded to him under sub-section (1), have the powers
which a Civil Court has under the Codeof Civil Procedure, 1908 (Act
V of 1908), for the purposes of recovery of an amount due under
adecree.
3. (3) The Deputy Commissioner of Taxes may, at any time, recall
from the Collector of Districta certificate forwarded to him under
sub-section (1) and upon such recall, all proceedingcommenced in
pursuance of the certificate shall abate:
4. Provided that the recall of a certificate shall not affect
any recoveries made by the Collector before the recallas if the
certificate had not, to the extent of such recovery, been recalled;
nor shall the recall of a certificateissued at any time prevent the
recovery, by issue of a fresh certificate, of any amount which was
recoverable atthe time the certificate so recalled was issued.
142A. Recovery of tax through Special Magistrates.-
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1. (1) Without prejudice to the provisions of section 142, the
Deputy Commissioner of Taxes mayforward to a Magistrate of the
First Class, specially empowered in this []Deleted F.A.
1999 behalf by theGovernment, hereinafter referred to as "the
Special Magistrate", a certificate under his signaturespecifying
the amount of arrears due from the assessee, and the Special
Magistrate shall, onreceipt of such certificate, proceed to recover
from the assessee the amount specified therein asif it were an
arrear of land revenue and the Special Magistrate were a Collector
of District.
2. (2) Without prejudice to any other powers of a Collector of
District which the Special Magistratemay have in this behalf, he
shall, for the purposes of recovery of the amount specified in
the
certificate for recovery forwarded to him under sub-section (1),
have the powers which a CivilCourt has under the Code of Civil
Procedure, 1908 (Act V of 1908), for the purposes of recoveryof an
amount due under a decree.
3. (3) The Deputy Commissioner of Taxes may, at any time, recall
from the Special Magistratea certificate forwarded to him under
sub-section (1) and upon such recall, all proceedingscommenced in
pursuance of the certificate shall abate;
4. Provided that the recall of a certificate shall not affect
any recoveries made by the Special Magistrate beforethe recall as
if the certificate had not, to the extent of such recovery, been
recalled; nor shall the recall of acertificate issued at any time
prevent the recovery, by issue of a fresh certificate of any amount
which wasrecoverable at the time the certificate so recalled was
issued.
143. Other modes of recovery.-
1. (1) Notwithstanding the issue of a certificate for recovery
of tax under section 138 or section142, the Deputy Commissioner of
Taxes may also recover the tax in the manner provided in
sub-section (1A) or (2).
2. (1A) For the purpose of recovery of tax payable by an
assessee which is not disputed in appeal
to any appellate forum, the Deputy Commissioner of Taxes may,
with the previous approval ofthe Commissioner, after giving the
assessee an opportunity of being heard, stop movement ofany goods
and services from the business premises of such assessee and also
shutdown suchbusiness premises till the recovery of the tax
referred to above or any satisfactory arrangementhas been made for
the recovery of such tax.
3. (2) For the purposes of recovery of any tax payable by an
assessee, the Deputy Commissioner ofTaxes may, by notice in
writing, require any person-
1. (a) from whom any money or goods is due or may become due to
the assessee, or whoholds, or controls the receipt or disposal of,
or may subsequently hold, or control thereceipt or disposal of, any
money or goods belonging to, or on account of, the assessee,to pay
to the Deputy Commissioner of Taxes the sum specified in the notice
on or beforethe date specified therein for such payment; or
2. (b) who is responsible for payment of any sum to the assessee
classifiable as incomeof the assessee under the head "Salaries", to
deduct from any payment subsequent tothe date of the notice, any
arrear of tax due from the assessee, and to pay the sum sodeducted
to the credit of the Government.
4. (3) A person who has paid any sum as required by sub-section
(2) (a) shall be deemed to havepaid such sum under the authority of
the assessee and the receipt by the Deputy Commissionerof Taxes
shall constitute a good and sufficient discharge of the liability
of such person to theassessee to the extent of the sum specified in
the receipt.
5. (4) A person who has deducted any sum as required by
sub-section (2) (b) shall be deemed tohave deducted the tax under
section 50 and the relevant provisions of Chapter VII shall
applyaccordingly.
6. (5) If the person to whom a notice under sub-section (2) is
sent fails to make payment or tomake deductions in pursuance of the
notice, he shall be deemed to be an assessee in defaultin respect
of the amount specified in the notice and proceedings may be taken
against him forrealisation of the amount as if it were an arrear of
tax due from him; and the provisions of thisChapter shall apply
accordingly.
7. (6) The Deputy Commissioner of Taxes may at any time amend or
revoke any notice issuedunder sub-section (2) or extend the time
for making any payment in pursuance of such notice.
8. (7) In any area with respect to which the Commissioner has
directed that any arrears may be
recovered by any process enforceable for the recovery of an
arrear of any municipa1 tax or localrate imposed under any
enactment for the time being in force in any part of Bangladesh,
theDeputy Commissioner of Taxes may proceed to recover the amount
due by such process.
9. (8) The Commissioner may direct by what authority any powers
or duties incident under any suchenactment as aforesaid to the
enforcement of any process for the recovery of a municipal tax
orlocal rate shall be exercised or performed when that process is
employed under sub-section (7).
10. Explanation.- For the removal of doubts it is hereby
clarified that the several modes of recoveryspecified in this
Chapter are neither mutually exclusive nor affect in any way any
other law forthe time being in force relating to the recovery of
debts due to Government, and it shall be lawfulfor the Deputy
Commissioner of Taxes, if for any special reasons to be recorded by
him, to haverecourse to any such mode of recovery notwithstanding
that the tax due is being recovered froman assessee by any other
mode.
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● except an order passed under section 83A and 83AA in
pursuance of this Ordinance, Omitted by F.O. 2008
● 136. Simple interest on delayed payment—If the amount
specified as payable in a notice of demand under section 135 or an
order under section 156 or159 is not paid within the time specified
under section 135,the assessee shall be liable to pay simple
interest atfifteen per cent per annum from the date following the
date or extended date specified for payment to the dateof actual
payment. omitted by F. A. 1995
● in whose territorial jurisdiction the office of the
deputy Commissioner of Taxes is situate, or the assessee
resides, or owns property or carries on business or
profession omitted by F.A. 1999
The Income Tax Ordinance, 1984 [CHAPTER-XVII DOUBLETAXATION
RELIEF]
The Income Tax Ordinance, 1984 - Index
CHAPTER XVII
DOUBLE TAXATION RELIEF1. 144. Agreement To Avoid Double
Taxation.
2. 145. Relief In Respect Of Income Arising Outside
Bangladesh.
144. Agreement to avoid double taxation.-
1. (1) The Government may enter into an agreement with the
Government of any other country forthe avoidance of double taxation
and the prevention of fiscal evasion with respect to taxes onincome
leviable under this Ordinance and under the corresponding law in
force in that country,and may, by notification in the official
Gazette, make such provisions as may be necessary forimplementing
the agreement.
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2. (2) Where any such agreement as is referred to in sub-section
(1) is made with theGovernment of any country, the agreement and
the provisions made for implementing it shall,notwithstanding
anything contained in any other law for the time being in force,
have effect in sofar as they provide for-
1. (a) relief from the tax payable under this Ordinance;
2. (b) determining the income accruing or arising, or deemed to
be accruing or arising, tonon-residents from sources within
Bangladesh;
3. (c) where all the operations of business or profession are
not carried on withinBangladesh, determining the income
attributable to operations carried on within oroutside Bangladesh,
or the income chargeable to tax in Bangladesh in the hands of
non-residents, including their agencies, branches or establishments
in Bangladesh;
4. (d) determining the income to be attributable to any person
resident in Bangladeshhaving any special relationship with a
non-resident;
5. (e) recovery of tax leviable under this Ordinance and under
the corresponding law inforce in that country; or
6. (f) exchange of information for the prevention of fiscal
evasion or avoidance of tax onincome chargeable under this
Ordinance and under the corresponding law in force inthat
country.
3. (3) Any agreement made in pursuance of sub-section (1) may
include provisions for relief fromtax for any period before the
commencement of this Ordinance or before the making of theagreement
and provisions as to income which are not themselves subject to
double taxation.
4. (4) The provisions of the Seventh Schedule shall have effect
where an agreement under thissection provides that the tax payable
under the laws of the country concerned shall be allowed as
a credit against the tax payable in Bangladesh.145. Relief in
respect of income arising outside Bangladesh.-
1. If any person who is resident in Bangladesh in any year
proves to the satisfaction of the DeputyCommissioner of Taxes that,
in respect of any income which has accrued or arisen to him
duringthat year outside Bangladesh, he has paid tax, by deduction
or otherwise, in any country withwhich there is no reciprocal
agreement for relief or avoidance of double taxation, the
DeputyCommissioner of Taxes may, subject to such rules as the Board
may make in this behalf, deductfrom the tax payable by him under
this Ordinance a sum equal to the tax calculated on suchdoubly
taxed income at the average rate of tax of Bangladesh or the
average rate of tax of thesaid country, whichever is the lower.
2. Explanation.-The expression "average rate of tax" means the
rate arrived at by dividing theamount of tax calculated on the
total income by such income.
The Income Tax Ordinance, 1984 [CHAPTER-XVIIIREFUNDS]
The Income Tax Ordinance, 1984 - Index
CHAPTER XVIII
REFUNDS1. 146. Entitlement To Refund.
2. 147. Claim Of Refund For Deceased Of Disabled Persons.
3. 148. newness Of Assessment, Etc., Not To Be Questioned.
4. 149. Refund On The Basis Of Orders In Appeal.
5. 150. Form Of Claim And Limitation.
6. 151. Interest On Delayed Refund.
7. 152. Adjustment Of Refund Against Tax.
146. Entitlement to refund.-
1. (1) A person, who satisfies the Deputy Commissioner of Taxes
or other authority appointed bythe Government in this behalf that
the amount of tax paid by him or on his behalf, or treatedas paid
by him or on his behalf, for any year exceeds the amount with which
he is properlychargeable under this Ordinance for that year, shall
be entitled to a refund of any such excess.
2. (2) Where the income of the person is included under any
provision of this Ordinance in the totalincome of any other person,
such other person alone shall be entitled to a refund under
thischapter in respect of such income.
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147. Claim of refund for deceased or disabled persons.-
1. Where through death, incapacity, insolvency, liquidation or
other cause, a person, is unableto claim or receive any refund due
to him, his legal representative, or the trustee, guardian
orreceiver, as the case may be, shall be entitled to claim or
receive such refund for the benefit ofsuch person or his
estate.
148. newness of assessment, etc., not to be questioned.-
1. In any claim for refund under this chapter, it shall not be
open to the claimant to question thenewness or validity of any
assessment or other matter which has become final and conclusive
orto ask for a review of the same, and the claimant shall not be
entitled to any relief on any suchissue raised except refund of the
tax paid in excess.
149. Refund on the basis of orders in appeal.-
1. Where, as a result of any order passed in appeal or other
proceeding under this Ordinance,refund of any amount becomes due to
an assessee, the Deputy Commissioner of Taxes shall,refund the
amount, unless set off against tax or treated as payment of tax as
per provisions ofsection 152, to the assessee within sixty days]
from the date on which the refund has becomedue] without his having
to make any claim in that behalf.
150. Form of claim and limitation.-
1. (1) Every claim for refund under under sections 146 and 147
shall be made in such form andverified in such manner as may be
prescribed.
2. [(2)]Deleted F. A. 2002
151. Interest on delayed refund.-
1. Where a refund due to an assessee is not paid within two
months of the date of the []Deleted F. A.1995claim for refund, or
refund becoming due consequent upon any order passed in appeal
orother proceeding under this Ordinance interest at the rate of
seven and a half per cent. perannum shall be payable to the
assessee on the amount of refund from the month following thesaid
two months to the date of issue of the refund.
152. Adjustment of refund against tax.-
1. Where, under the provisions of this Ordinance, the Income-tax
Act,1922 (XI of 1922), the Gift-tax Act, 1963 (XIV of 1963), or the
Wealth-tax Act,1963 (XV of 1963), any refund or repaymentis found
to be due to any person, the amount to be refunded or repaid or any
part thereof maybe set off against the tax, payable by that person
under this Ordinance or treated, at the optionin writing of that
person, as payment of tax payable under section 64 or section 74
thereof.
● (2) No claim for refund [ under sections 146 and 147] shall be
allowed unless it is made within, two years fromthe date of service
of the demand notice which relates to the refund Deleted
by F. A. 2002
● relevant assessment order or Deleted by F. A. 1995
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The Income Tax Ordinance, 1984 [CHAPTER-XVIIIASETTLEMENT OF
CASES]
The Income Tax Ordinance, 1984 - Index
CHAPTER XVIIIA
SETTLEMENT OF CASES1. 152A. Omitted.
2. 152B. Omitted.
3. 152C. Omitted.
4. 152D. Omitted.
5. 152E. Omitted.
[152A.]Deleted F.A. 2002
[152B.]Deleted F.A. 2002
[152C.]Deleted F.A. 2002
[152D.]Deleted F.A. 2002
[152E.]Deleted F.A. 2002
● 152A. Definitions-In this Chapter, unless there is
anything repugnant in the subject or context,-
○ (i) "bench" means a bench of the Commission;
○ (ii) "case" means any proceedings under this Chapter relating
to any order mentioned in clause (a)and (b) of sub-section (1) of
section 152D;
○ (iii) "Chairman" means the Chairman of the Commission;
○ (iv) "Commission" means the Taxes Settlement Commission
appointed under section 152B; and
○ (v) "member" means a full-time or a part-time member of the
Commission, and includes theChairman thereof.
● 152B. Taxes Settlement Commission,-
○ 1. The Government shall appoint a Commission to be called the
Taxes Settlement Commissionwhich shall exercise the powers
conferred upon and discharge the functions assigned to it under
thisChapter.
○ 2. The Commission shall consist of a Chairman and as many
full-time and part-time members as maybe determined by the
Government from time to time.
○ 3. The Chairman and other members of the Commission shall be
appointed by the Government formamongst persons of integrity and
outstanding ability having special knowledge of, and experiencein,
matters relating to income tax law, accountants, trade, commerce,
industry, business andadministration.
● 152C. Powers and Functions of the Commission.-
○ (1) The powers and functions of the Commission shall be
exercised and discharged by benches of theCommission to be
constitued by the Chairman.
○ (2) A bench shall ordinarily consist of two full-time members
or one fulltime member and one part-time member and shall be
presided over by the Chairman;Provided that where the Chairman is
not a member of the bench. the Chairman shall authorise anymember
of the bench to preside over it.
○ (3) Subject to the provisions of this Ordinance, the
Commission shall regulate its own procedure andthe procedures of
its benches in all matters arising out of the discharge of its
functions including the places at which a bench shall hold its
sittings.
○ (4) If the members of a bench differ in opinion as to the
decision to be given on any point,-
■ (a) the point shall be decided according to the opinion of the
majority, if there is amajority;
■ (b) if the members are equally divided and the Chairman of the
Commission is not himselfa member of the bench, the case shall be
referred to the Chairman and the decision of theCommission shall be
expressed in terms of the opinion of the Chairman; and
■ (c) if the members are equally divided and the: Chairman of
the Commission is himself amember of the bench "the opinion of the
Chairman shall prevail and the decision of theCommission shall be
expressed in terms of the opinion of the Chairman.
○ (5) The order of the Commission in any case or on any point
shall be final and conclusive:Provided that in a case where the
Commission is of the opinion that the case involves a
substantialquestion of law , it may, at any time, transfer the case
to the Taxes Appellate Tribunal, and the provisions of Chapter
XIX shall apply to the case so transferred.
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● 152D. Application for Settlement of Cases,-
○ (1) An assessee, not being a company having a paid up capital
of taka fifty lakhs or above, maymake an application in the
prescribed form and verified in the prescribed manner to the
Commissionif he is aggrieved by an order of-
■ (a) an Inspecting Joint Commissioner of Taxes under section 10
or section 120; or
■ (b) a Deputy Commissioner of Taxes under Chapter IX of this
Ordinance.
○ (2) No application under sub-section (I) shall lie before the
Commission unless-
■ (a) the assessee has filed the return of income under this
Ordinance and the income tax payable on the basis of such
return has been paid;
■ (b) the assessee has waived his right of appeal or revision,
as the case may be;
■ (c) the application has been made within sixty days of the
receipt of the order referred toin sub-section (1); and
■ (d) the application made under sub-section (I) is accompanied
by a fee of taka threehundred,
○ (3) An assessee having made an application under sub- section
(1) shall not be allowed to withdrawit.
● 152E. Disposal of application by the Commission-
○ (1) The Commission, on having received the application, may
either allow the application or mayreject the same if it is
satisfied that anyone or more of the conditions laid down in
sub-section (2) ofsection 152D have not been complied with:Provided
that the application shall not be rejected under this sub-section
unless an opportunity hasbeen given to the applicant of being
heard.
○ (2) Where an application is allowed under sub-section (I), the
Commission may call for the relevantrecords from the Commissioner
and after examination of such records and such other evidences,
asit may deem fit, pass such order as it thinks fit after giving to
the applicant and the Commissioner an
opportunity of being heard in person or through their authorised
representatives.
○ (3) Every order passed under sub-section (2) shall provide for
the terms of settlement including anydemand of tax, penalty or
interest, the manner in which any sum due under the settlement
shall be paid and all other matters necessary to make the
settlement effective.
○ (4) The Commission shall pass its order under this section
within six months from the date of thereceipt of the application,
and shall communicate the order to the applicant and the
Commissionerwithin thirty days from the date of passing of such
order. inserted by F.A, 1994 and subsequentlydeleted by F.A.
2002
