mahfuzmee-eng/income-tax-bd huggingface dataset:
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 286 (Appeal to appellate income-tax authority.)
clause 1: Any assesse aggrieved by an order of an income-tax authority may appeal to the respective appellate income-tax authority, regarding the following matters, namely: (a) assessment of income; (b) computation of payable tax liability; (c) set off or carry forward of loss; (d) imposition of any penalty or interest; (e) charge and computation of surcharge or any other sum; (f) computation of refund; (g) credit of tax; and (h) regarding any refund.
clause 2: Subject to sub-section
clause 3: , an appeal in the following cases shall be made only to the Commissioner of Taxes (Appeals) (a) appeal by a company; (b) appeal against an order under section 213; and (c) appeal against an order of adjustment or penalty involving international transactions;
clause 3: The Board may (a) assign any appeal to resolve to any appellate income-tax uthority; and (b) transfer an appeal to resolve from one appellate income-tax authority to another appellate income-tax authority.
clause 4: No appeal shall lie in respect of an income which is computed as a share of the taxed income.
clause 5: No appeal shall lie against any order of assessment in the following cases given in the table Table Status of Submission of Return Condition
clause 2: Where the return of income has been filed 1[admitted tax liability] has not been paid Where no return of income has been filed at least 10% (ten percent) of the tax as determined by the Deputy Commissioner of Taxes has not been paid: Provided that where the tax on the basis of return has been paid by the appellant before filing the appeal and the appellate income-tax authority is convinced that the appellant was barred by sufficient reason from paying the tax before filing the return, it may allow the appeal for hearing.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 287 (Form, procedure and time limit of appeal.)
clause 1: Subject to the provisions of sub-section
clause 2: , every appeal under section 286 shall be drawn up in such form and verified in such manner as may be prescribed.
clause 2: The Board may, by notification in the official Gazette, (a) specify the cases in which the appeal shall be filed electronically or in any other machine readable or computer readable media; and (b) specify the form and manner in which such appeal shall be filed.
clause 3: The appellant shall, on the day of filing the appeal or prior, pay a fee of Taka 200 (two) hundred.
clause 4: Subject to sub-section
clause 5: , the appellant shall have to prefer an appeal within 45 (forty-five) days, if (a) it relates to any assessment or penalty, from the date of service of the notice of demand relating to the assessment or penalty, as the case may be; and (b) in any other case, from the date on which the intimation of the order to be appealed against is served.
clause 5: The Appellate Income-tax Authority may admit an appeal after the expiration of the period of limitation specified in sub-section
clause 4: if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within that period. 1 The words admitted tax liability were substituted for the words and figure tax under section 173 by section 77 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024. 10656
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 288 (Procedure to be followed to dispose of appeals.)
clause 1: The Appellate Income Tax Authority shall fix a day and place for the hearing of the appeal and give notice thereof to the appellant and the Deputy Commissioner of Taxes against whose order the appeal has been preferred.
clause 2: The appellant and the Deputy Commissioner of Taxes shall have the right to be heard at the hearing of the appeal either in person or by a representative.
clause 3: The Appellate Income Tax Authority may, if he considers it necessary to do so, adjourn the hearing of the appeal, from time to time.
clause 4: The Appellate Income Tax Authority may, before or at the hearing of an appeal, allow the appellant to go into any ground of appeal not earlier specified in the grounds of appeal already filed if he is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable.
clause 5: The Appellate Income Tax Authority may, before disposing of an appeal, make such enquiry as he thinks fit or call for such particulars as he may require respecting the matters arising in appeals or cause further enquiry to be made by the Deputy Commissioner of Taxes.
clause 6: While hearing an appeal the Appellate Income Tax Authority shall not admit any documentary material or evidence which was not produced before the Deputy Commissioner of Taxes unless he is satisfied that the appellant was prevented by sufficient cause from producing such material or evidence before the Deputy Commissioner of Taxes.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 289 (Decision in appeal.)
clause 1: In disposing of an appeal, the Appellate Income Tax Authority may (a) in the case of an order of assessment, confirm, reduce, enhance, set aside or annul the assessment; (b) in the case of an order imposing a penalty, confirm, set aside or cancel such order or vary it so as either to enhance or to reduce the penalty; and (c) in any other case, pass such order as the authority thinks fit.
clause 2: An order of assessment or penalty shall not be set aside except in a case where the Additional Commissioner of taxes (Appeals) or the Commissioner (Appeals) is satisfied that a notice on the assessee has not been served in accordance with the provisions of section 335.
clause 3: The Appellate Income Tax Authority shall not enhance as assessment or a penalty or reduce the amount of refund unless the appellant has been given a reasonable opportunity of showing cause against such enhancement or reduction.
clause 4: The order of the Appellate Income Tax Authority disposing of an appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
clause 5: Where, as a result of an appeal, any change is made in the assessment of a firm or an association of persons, the Appellate Income Tax Authority may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.
clause 6: On the disposal of an appeal, the Appellate Income Tax Authority shall communicate the order passed by him to the appellant, the Deputy Commissioner of Taxes and the Commissioner within 30 (thirty) days of the passing of such order.
clause 7: Notwithstanding anything contained in this Act, an appeal to the Appellate Income Tax Authority shall be deemed to have been allowed if the Appellate Income Tax Authority fails to make an order thereon within 150 (one hundred and fifty) days from the end of the month on which the appeal was filed.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 291 (Appeal to the Appellate Tribunal.)
clause 1: An assessee may appeal to the Appellate Tribunal if he is aggrieved by an order of the Additional Commissioner of Taxes (Appeal) or as the case may be, the Commissioner (Appeals) under section 272 or 289.
clause 2: No appeal under sub-section
clause 1: shall lie against an order of the Additional Commissioner of Taxes (Appeals) or the Commissioner of Taxes (Appeals), as the case may be, unless the assessee has paid 10% (ten percent) of the amount representing the difference between the tax as determined on the basis of the order of the Additional Commissioner of Taxes (Appeals) or the Commissioner of Taxes (Appeals), as the case may be, and the 1[admitted tax liability].
clause 3: On an application made in this behalf by the assessee, the Commissioner of Taxes, may reduce, the requirement of such payment if the grounds of such application appears reasonable to him and shall pass such order in this regard as he thinks fit within 30 (thirty) days from date of the receipt of such application under sub-section
clause 2: .
clause 4: The Deputy Commissioner of Taxes may, with the prior approval of the Commissioner of Taxes, appeal to the Appellate Tribunal against the order of an Additional Commissioner of Taxes (Appeals), or the Commissioner of Taxes (Appeals), as the case may be, under section 289.1 The words admitted tax liability were substituted for the words and figure tax payable under section 173 by section 77 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
clause 5: Every appeal under sub-section
clause 1: or sub-section
clause 3: shall be filed within 60 (sixty) days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be: Provided that the Appellate Tribunal may admit an appeal after the expiry of 60 (sixty) days if it is satisfied that there was sufficient cause for not presenting the appeal within that period.
clause 6: An appeal to the Appellate Tribunal shall be filed in such form and verified in such manner as may be prescribed and shall except in the case of an appeal under sub-section
clause 2: , be accompanied by a fee of Taka 1 (one) thousand.
clause 7: The Board may, by notification in the official Gazette, (a) specify the cases in which the appeal shall be filed electronically or in any other machine readable or computer readable media; and (b) specify the form and manner in which such appeal shall be filed.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 292 (Disposal of appeal by the Appellate Tribunal.)
clause 1: The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders on the appeal as it thinks fit.
clause 2: Before disposing of any appeal, the Appellate Tribunal may call for such particulars as it may require respecting the matters arising in the appeal or cause further enquiry to be made by the Deputy Commissioner of Taxes.
clause 3: Where, as a result of the appeal, any change is made in the assessment of a firm or association of persons, or a new assessment of a firm or association of person, is ordered to be made, the Appellate Tribunal may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.
clause 4: The Appellate Tribunal shall communicate its order on the appeal to the assessee and to the Commissioner within 30 (thirty) days from the date of such order.
clause 5: Save as hereafter provided in this Chapter, the orders passed by the Appellate Tribunal on appeal shall be final.
clause 6: Notwithstanding anything contained in this Act, an appeal filed by an assessee to the Appellate Tribunal shall be deemed to have been allowed if the Appellate Tribunal fails to make an order thereon within a period of 180 (one hundred and eighty) days from the end of the month in which the appeal was filed and where a case is heard by 2 (two) members and an additional member is appointed for hearing the case because of the difference of decision of the two members, the period shall be 240 (two hundred and forty) days from the end of the month in which the appeal was filed.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 294 (Decision of the High Court Division.)
clause 1: Where any case has been referred to the High Court Division under section 293, it shall be heard by a Bench of not less than 2 (two) judges and the provisions of section 98 of the Code of Civil Procedure, 1908 (Act No. V of 1908), shall, so far as may be, apply in respect of such case.
clause 2: The High Court Division shall, upon hearing any case referred to it under section 293, decide the questions of law raised thereby and shall deliver its judgment thereon stating the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with the judgment.
clause 3: The costs in respect of a reference to the High Court Division under section 293 shall be in the discretion of the Court.
clause 4: Notwithstanding that a reference has been made under section 293 to the High Court Division, tax shall be payable in accordance with the assessment made in the case unless the recovery thereof has been stayed by the High Court Division.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 295 (Appeal to the Appellate Division.)
clause 1: An appeal shall lie to the Appellate Division from any judgment of the High Court Division delivered under section 294 in any case which the High Court Division certifies to be a fit one for appeal to the Appellate Division.
clause 2: The provisions of the Code of Civil Procedure, 1908 (Act No. V 1908), relating to appeals to the Appellate Division shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case of appeals from Decrees of the High Court Division: Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section
clause 2: or
clause 4: of section 294: Provided further that the High Court Division may, on petition made for the execution of the order of the Appellate Division in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the High Court Division.
clause 3: Where the judgment of the High Court Division is varied or reversed in appeal under this section, effect shall be given to the order of the Appellate Division in the manner provided in sub-sections
clause 2: and
clause 4: of section 294 in respect of a judgment of the High Court Division.
clause 4: The provisions of sub-sections
clause 3: and
clause 4: of section 294 relating to costs and payment of tax shall apply in the case of an appeal to the Appellate Division as they apply to a reference to the High Court Division under section 294. CHAPTER III ALTERNATIVE DISPUTE RESOLUTION
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 296 (Definition.)
clause 1: authorized representative means an authorized representative mentioned in sub-section
clause 2: of section 327;
clause 2: bench means bench of Taxes Appellate Tribunal;
clause 3: Commissioner's Representative means an officer or officers nominated by the Commissioner of Taxes from among the income tax authorities under section 4 to represent in the Alternative Dispute Resolution process under this Chapter;
clause 4: court means the Supreme Court;
clause 5: dispute means an objection of an assessee regarding (a) when the assessment of income exceeds the income declared by him in his return of income for the relevant year; or (b) order of an appellate authority under Chapter II of Part 20 which results in assessment of income exceeding the declared amount in his return of income.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 298 (Application for alternative dispute resolution.)
clause 1: Subject to sub- section
clause 4: , an assessee may apply, for resolution through Alternative Dispute Resolution, of a dispute lying with any Income Tax Appellate Authority or Taxes Appellate Tribunal or any division of the Supreme Court.
clause 2: An assessee shall, before submitting an application under sub-section
clause 1: with respect to a dispute pending before any division of the Supreme Court, take permission of such Court: Provided that where any dispute has already been filed in the form of Writ petition shall not be a subject of Alternative Dispute Resolution.
clause 3: The application of Alternative Dispute Resolution shall be submitted (a) in such form, within such time, accompanied with such fees and verified in such manner as may be prescribed; (b) to the respective Appellate Income Tax Authority or Taxes Appellate Tribunal or the Registrar of the Court, as the case may be.
clause 4: An assessee shall submit a statement of the relevant documents, evidence, and legal basis along with the application.
clause 5: An assessee shall not be eligible to submit an application for alternative dispute resolution if they have not paid the 1[admitted tax liability] for the relevant assessment year.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 299 (Commissioner's Representative.)
clause 1: The respective Commissioner of Taxes may nominate any income-tax authority subordinate to him, not below the rank of Deputy Commissioner of Taxes to represent him in the negotiation process of the Alternative Dispute Resolution.
clause 2: The representative so nominated under sub-section
clause 1: shall attend the meeting(s) of Alternative Dispute Resolution negotiation process and sign the agreement of such negotiation process, where an agreement is reached.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 300 (Facilitator in Alternative Dispute Resolution Process.)
clause 1: The process of Alternative Dispute Resolution between an assessee and the representative of the Commissioner shall be conducted by a Facilitator appointed by the Board.
clause 2: The facilitator shall perform the designated responsibilities and duties and shall receive the prescribed fee.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 301 (Rights and duties of the assessee for Alternative Dispute Resolution.)
clause 1: The assessee applying for Alternative Dispute Resolution shall have the right to negotiate himself personally or with along an authorized representative, with the Commissioner's Representative for the concerned dispute.
clause 2: In the mediation for the resolution of alternative disputes, the assesse shall be limited to presenting arguments with legal and factual papers and documents related to the concerned dispute.
clause 3: Where an agreement is reached, the assessee shall pay any tax imposed as per the agreement within the agreed time-limit.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 302 (Procedures of disposal by the Alternative Dispute Resolution.)
clause 1: Upon receiving the application of Alternative Dispute Resolution, the Facilitator shall forward a copy of the application to the respective Deputy Commissioner of Taxes and also call for his opinion on the grounds of the application and also whether the conditions referred to in section 298 have been complied with.
clause 2: If the Deputy Commissioner of Taxes fails to give his opinion regarding fulfillment of the conditions within 5 (five) working days from receiving the copy mentioned in clause (c) of sub-section
clause 3: , the Facilitator may deem that the conditions thereto have been fulfilled.
clause 3: The Facilitator may 1 The words admitted tax liability were substituted for the words and figure due tax under section 173 by section 80 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024. (a) notify in writing the applicant and the Commissioner of Taxes or the Commissioner's Representative to attend the meetings for settlement of disputes on a date mentioned in the notice; (b) if he considers it necessary to do so, adjourn the meeting from time to time; (c) call for records or evidences from the Deputy Commissioner of Taxes or from the applicant before or at the meeting, with a view to settle the dispute; and (d) before disposing of the application, cause to make such enquiry by any income tax authority as he thinks fit.
clause 4: The Facilitator shall assist the applicant-assessee and the Commissioner's Representative to agree on resolving the dispute or disputes through consultations and meetings.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 304 (Decision of the Alternative Dispute Resolution.)
clause 1: A dispute may be resolved by an agreement either wholly or in part where both the parties of the dispute accept the points for determination of the facts or laws applicable in the dispute.
clause 2: Where an agreement is reached, either wholly or in part, between the assessee and the Commissioner's Representative, the Facilitator shall record, in writing, the details of the agreement in the manner as may be prescribed.
clause 3: The recording of every such agreement shall describe the terms of the agreement including any tax payable or refundable and any other necessary and appropriate matter, and the manner in which any sums due under the agreement shall be paid and such other matters as the Facilitator may think fit to make the agreement effective.
clause 4: The agreement shall be void if it is subsequently found that it has been concluded by fraud or misrepresentation of facts.
clause 5: The agreement shall be signed by the assessee and the Commissioner's Representative and the facilitator.
clause 6: Where no agreement, whether wholly or in part, is reached or the dispute resolution is ended in disagreement between the applicant-assessee and the concerned Commissioner's Representative for non-cooperation of either of the parties, the Facilitator shall communicate it, in writing recording reasons thereof, within 15 (fifteen) days from the date of disagreement, to the applicant and the Board, the concerned court, Tribunal, Appellate Authority and income tax authority, as the case may be, about such unsuccessful dispute resolution.
clause 7: Where the agreement is reached, recorded and signed accordingly containing time and mode of payment of payable dues or refund, as the case may be, the Facilitator shall communicate the same to the assessee and the concerned Deputy Commissioner of Taxes for compliance with the agreement as per provisions of this Act.
clause 8: No agreement shall be deemed to have been reached if the Facilitator fails to make an agreement within 3 (three) months from the end of the month in which the application is filed.
clause 9: Where there is a successful agreement, the Facilitator shall communicate the copy of the agreement to all the parties mentioned in sub- section
clause 6: within 15 (fifteen) days from the date on which the Facilitator and the parties have signed the agreement.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 305 (Effects of agreement.)
clause 1: Notwithstanding anything contained in any provision of this Act, where an agreement is reached, under sub-section
clause 9: of section 304, it shall be binding on both the parties and it cannot be challenged in any authority, Tribunal or Court either by the assessee or any other income-tax authority.
clause 2: Every agreement, concluded under section 304 shall be conclusive as to the matters stated therein and any matter not covered by such agreement shall be reopened in any proceeding under this Act.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 306 (Limitation for appeal where agreement is not concluded.)
clause 1: Notwithstanding anything contained in any provision of this Act, where an agreement is not reached, wholly or in part, the assessee may prefer an appeal (a) to the Commissioner of Taxes (Appeals) or Additional Commissioner of Taxes (Appeals) or Commissioner of Taxes (Appeals), as the case may be, where the dispute arises out of an order of a Deputy Commissioner of Taxes; (b) to the Taxes Appellate Tribunal where the dispute arises out of an order of Additional Commissioner of Taxes (Appeals) or Commissioner of Taxes (Appeals), as the case may be; (c) to the respective Appellate Authority or Court from where the assessee-applicant has got permission to apply for Alternative Dispute Resolution.
clause 2: In computing the period of limitation for filing appeal, the time elapsed between the filing of the application and the decision or order of the Alternative Dispute Resolution shall be excluded.
Part 20: Revision, Appeal And Reference
Chapter I: Revision
Section 307 (Post verification of the agreement.)
clause 1: The Board may, monitor the progress of disposal of the application for Alternative Dispute Resolution in the manner as may be prescribed and ensure necessary support and coordination services.
clause 2: Copies of all agreement or matter of disagreement shall be sent by the Facilitator to the respective Commissioner and Board for verification and ascertainment of whether the agreement is legally and factually correct.
clause 3: After receiving the copy of agreement or matter of disagreement, if it appears to the Board that the alleged agreement is obtained by fraud, misrepresentation or concealment of fact causing loss of revenue, then such agreement shall be treated as void and the matter shall be communicated to the concerned authorities, Tribunal or Court for taking necessary action.
Part 22: Offences And Prosecution
Section 310 (The provisions of this part shall be consistent with other provisions.)
clause 1: Without prejudice to the provisions of other laws, the provisions of this Part shall be applicable in the conduct of criminal offences.
clause 2: The provisions of this Part shall operate independently without prejudice to any other order made or to be made under this Act and shall not be a defence to the non-issue of an order by reason of limitation of time or for any other reason.
Part 22: Offences And Prosecution
Section 311 (Punishment for not providing information and non-compliance of certain obligations.)
clause 2: of section 204; (d) fails to afford necessary facilities or to furnish the required information to an income tax authority exercising power under section 205; (e) refuses to permit or in any manner obstructs the exercise of powers under section 147 or 206 by an income tax authority; (f) fails to comply with the order made under sub-section
clause 1: of section 223.
Part 22: Offences And Prosecution
Section 312 (Punishment for attempt to evade tax.)
clause 1: If any person wilfully attempts to evade the tax payable under this Act by any means, he shall be punished with imprisonment for a term which may extend to 5 (five) years but not less than 6 (six) months, or with fine or with both.
clause 2: A person shall be deemed to have wilfully attempted to evade any tax payable under this Act by any scheme, if he (a) conceals particulars of income; (b) wilfully furnishes false information about assets, liabilities and expenses to reduce liability to pay income tax;(c) furnishes any false information or statement in respect of any account or other document under his possession or control, which is connected with any proceeding under this Act; or (d) prepares or causes any false information, or statement, in accounts or other statements; (e) intentionally omits or makes any relevant information or statement in the accounts or other statements; or (f) takes any other initiative for the purpose of non-payment of income-tax payable under this Act.
Part 22: Offences And Prosecution
Section 315 (Penalty for failure to deduct or collect tax at source and deposit the same in the Government treasury.)
clause 1: Any person shall be punished with rigorous imprisonment for a term which may extend to 1 (one) year, or with fine, or with both, if he, without reasonable cause (a) fails to levy or collect and pay the tax required under the provisions of Part 7; (b) fails to collect and pay tax as required under sub-section
clause 3: of section 221.
clause 2: If the amount of tax deducted, collected or paid does not exceed Taka 25 (twenty-five) thousand, then the provisions of sub-section
clause 1: shall not apply.
clause 3: Where a person voluntarily deducts tax under sub-section
clause 1: before being identified by the Income-tax authority, no case shall be instituted against such person for failure to deduct, collect or pay tax within the prescribed time.
clause 4: In case of continuing default, the penalty mentioned in sub-section
clause 1: shall be calculated at such a rate which shall not be less than 100 (one hundred) Taka nor more than 500 (five hundred) Taka for each day during the consecutive failure period.
Part 22: Offences And Prosecution
Section 320 (Penalty for non-compliance with sub-section (7) of section 221.)
clause 7: of section 221, he shall be punished with imprisonment for a term which may extend to 1 (one) year, or with fine, or with both.
Part 22: Offences And Prosecution
Section 323 (Commission of offence by any company, firm or association of persons.)
clause 1: Where any offence under this Act is committed by a company, firm or association of persons (a) the said company, firm or association shall only be fined; and (b) every such person who is directly responsible for the management of the company or business related thereto, or for the management or exercise of power of the firm or private association, shall be punished with rigorous imprisonment for a term not exceeding 6 (six) years, but not less than 6 (six) months, and with fine.
clause 2: Every company, firm or association of persons and every person referred to in clause (b) of sub-section
clause 1: shall, subject to the provisions of this Act, be prosecuted and punished accordingly.
clause 3: The person mentioned in clause (b) of sub-section
clause 1: shall not be punished if he is able to prove that (a) the offence was committed without his knowledge, consent or implied consent; (b) the offence was not committed by reason of any negligence on his part; and (c) he made due diligence to prevent such an offence.
Part 23: Authorized Representative
Section 326 (Trial by Special Judge.)
clause 1: Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (Act No. V of 1898), or in any other law for the time being in force, an offence punishable under this Chapter, other than an offence under section 322, shall be tried by a Special Judge appointed under the Criminal Law Amendment Act, 1958 (Act No. XL of 1958), as if such offence were an offence specified in the Schedule to that Act.
clause 2: A Special Judge may, subject to the provision of section 324, upon a written complaint made by a Deputy Commissioner of Taxes, take cognizance of an offence, except an offence under section 322. 10674
Part 24: Electronic Tax Management
Section 327 (Authorized representative for appearance.)
clause 1: Any assessee, who is entitled or required to appear before any income tax authority or the Appellate Tribunal in connection with any proceedings under this Act, may, except when required under section 221 to attend personally, appear by an authorized representative.
clause 2: For the purposes of this section, authorized representative means any person authorized in writing to appear on behalf of the assessee and who is (a) father, mother, husband or wife, son, daughter, brother or sister of the assessee; (b) any full-time regular employee of the assessee; (c) a tax lawyer.
clause 3: For the purpose of clause (c) of sub-section
clause 2: , tax lawyer means (a) any person registered as an advocate with the Bangladesh Bar Council; (b) practicing Chartered Accountant; (c) practicing Cost and Management Accountant; (d) practicing Chartered Secretaries of Bangladesh; (e) has served as an income tax authority for a minimum 5 (five) years in such capacity not below the rank of Deputy Commissioner of Taxes; or (f) any person certified as a tax lawyer by the Board.
clause 4: Every tax lawyer shall be a member of a Taxes Bar Association registered with the Board.
clause 5: The Board shall grant registration of Tax Bar Associations and any Bar Association, not being registered with the Board, shall not be deemed to be a Taxes Bar Association.
clause 6: The Board may make rules on the following matters, namely: (a) obtaining and cancelling certificates as tax lawyers; (b) Code of Conduct for tax lawyers; (c) ineligibility for representation as a tax lawyer; (d) discipline and appeals of tax lawyers; and (e) obtaining registration and identification as a tax lawyer.
Part 25: Miscellaneous
Section 328 (Electronic tax management.)
clause 1: Where any return, return of withholding tax, statement, application or document of any kind under any provision of this Act is required to be filed with any Income Tax Authority or Tax Appellate Tribunal, such return, statement, application or document shall be filed in an electronic, computer-readable or machine-readable form and manner accepted and approved by the Board.
clause 2: Any notice, order, demand letter, certificate, communication, letter or acknowledgment of receipt received or sent in the specified computer or electronic system accepted or approved by the Board shall be considered as a notice, order, demand letter, certificate, communication, letter or acknowledgment of receipt under this Act.
clause 3: The Board may, under any provision of this Act, develop, use and introduce any computer or electronic system for the electronic confirmation of any appearance or hearing before the Income Tax Authority or in the Tax Appellate Tribunal and issue necessary orders for confirmation of attendance and hearing through the said system.
clause 4: The Board may, by special order, in respect of any specified class of persons or any specified class of income, make the filing of returns, returns of tax at source, any statement, application or document to any income-tax authority or to the Tax Appellate Tribunal compulsory.
clause 5: The Board may issue special orders regarding payment of tax or other matters relating to tax compliance through electronic means.
Part 25: Miscellaneous
Section 333 (Computation of the period of limitation.)
clause 1: In computing the period of limitation prescribed for an appeal or application under this Act, the day on which the order complained of was served, or, if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining the copy of the order shall be excluded.
clause 2: Where the period of limitation prescribed for an appeal or application under this Act expires on a day which is a holiday, the appeal or application may be made on the day next following such holiday.
Part 25: Miscellaneous
Section 338 (Indemnity.)
clause 1: Every person deducting, retaining or paying any tax in pursuance of this Act in respect of income belonging to another person is hereby indemnified for the deduction, retention or payment thereof.
clause 2: No suit shall lie in any civil court to set aside or modify any assessment of tax or for any other order made under this Act.
clause 3: No criminal prosecution or other proceedings under any other law shall be instituted against any public servant for any act or attempt to act in good faith under this Act.
Part 25: Miscellaneous
Section 340 (Reward to officers and employees.)
clause 1: Notwithstanding anything contained in any other provision of this Act or any other law for the time being in force, the Board may, by order published in official gazette, grant reward to the following persons: (a) an officer or employee of the Board and Income Tax Department for outstanding performance, collection of taxes and detection of tax evasion; (b) to the officers and employees of the Board and Income Tax Department for collection of revenue in excess of the prescribed target of revenue collection in any financial year; or (c) any other person for furnishing information leading to detection of tax evasion. 10680
Part 25: Miscellaneous
Section 344 (Repeal and Saving.)
clause 1: Upon the commencement of this Act, the Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984), hereinafter referred to as the repealed Ordinance, shall be hereby repealed.
clause 2: Notwithstanding such repeal, under the repealed Ordinance (a) any act done, any measure taken or any proceeding instituted shall be deemed to have been done, taken or instituted under this Act; (b) any action taken or proceedings instituted, if pending or continuing, shall be carried out as if they had been taken or instituted under this Act; (c) any rule made or order or direction given or notification or policy issued or notice published or any other legal instrument executed, in force immediately before such repeal, shall, subject to consistency with this Act, remain in force until it is repealed or amended under this Act; and (d) if any suit or legal proceeding is pending in any Court, it shall be disposed of as if the repealed Ordinance had not been repealed.
Part 25: Miscellaneous
Section 345 (Publication of Text translated in English.)
clause 1: After the commencement of this Act, the Government shall, by notification in the Official Gazette, publish an Authentic English Text of the original Bangla Text of this Act.
clause 2: In case of any conflict between the Bangla and English Text, the Bangla Text shall prevail.