ITMS

২৬৬ - Penalty for failure to file return, etc.

2025-26 2024-25 2024-25 2023-24

266. Penalty for failure to file return, etc.—
(1) Where any person has, without reasonable cause, failed to file a return of income required by or under sections 166, 172, 191, 193 or 212, the Deputy Commissioner of Taxes may impose upon such person a penalty amounting to 10% of tax imposed on last assessed income...

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