Laws / Income Tax Law / ২১

২১ - Penalty for any offshore asset not disclosed in the return

21. Penalty for any offshore asset not disclosed in the return.—
(1) Where any person being a resident Bangladeshi is found to be the owner of any offshore asset not disclosed in the return and the assessee fails to offer satisfactory explanation about the nature and source thereof or the explanation offered is, in...

Premium content

You are viewing a preview. Upgrade your subscription to read the full article.

View plans

Section mapping

Browse mapping
ITO 1984 ITA 2023
19G ২১

Related documents

Open library