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After the government publishes a reliable translated text in English through an official gazette, we will incorporate the Authentic English Text here.

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124A.Penalty for using fake Tax-payer's Identification Number:

Where a person has, without reasonable cause, used Tax-payer's Identification Number (TIN) of another person or used fake TIN on a return of income or any other documents where TIN is required under this Ordinance, the Deputy Commissioner of Taxes may impose a penalty not exceeding taka twenty thousand on that person.