Laws / Income Tax Law / ২৭৬
২৭৬ - Penalty for failure to comply with the provision under section 235
276. Penalty for failure to comply with the provision under section 235.— Where any person fails to comply with the notice or requisition under section 235 of this Act, the Deputy Commissioner of Taxes may impose upon such person a penalty not exceeding 1% of the value of each international transaction entered into ...
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