Laws / Income Tax Law / ২৭১

২৭১ - Failure to pay tax on the basis of return

271. Failure to pay tax on the basis of return.— Where, in the course of any proceeding under this Act, the Deputy Commissioner of Taxes is satisfied that any person has not paid admitted tax liability, he may impose upon such person a penalty of a sum not exceeding 25% of the whole of the tax or, as the case may b...

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