উৎসে কর কর্তন বা সংগ্রহ নিশ্চিতকরণ ও যাচাইকরণ

(1) An authority, empowered in writing by the Commissioner of Taxes or Director General, Central Intelligence Cell to verify the deduction or collection of tax at source or to enforce the provisions of this Part, -

(a)   Any person or organization-

(i) sahall have full and free access to the premises, places, products, books of accounts and records of economic activities maintained in any form or manner;

(ii) shall have access to any information, code or technology which has the capability of retransforming or unscrambling encrypted data contained or available to such computers into readable and comprehensive format or text;

(iii) may extract the data, images or any inputs stored in the records and systems;

(iv) enter the systems by breaking the password;

(v) analyses the data, books of accounts, documents, images or inputs;

(vi) may place marks of identification on or stamp any books of accounts or other document or make or cause to be made extracts or copies therefrom;

(vii) may impound and retain any such books of accounts, documents, electronic records and systems;

(viii) may require any person to perform or refrain from activities as directed;

(b)   They may involve experts, valuers or forces as appropriate.

(2) If any authority empowered under this section enters the premises or place of any person or if he faces any kind of obstruction, hindrance or non-cooperation after expressing his intention to enter, he may impose a fine not exceeding 50 (fifty) lakh taka on such person.

(3) If any person fails to comply with the provisions of this section or this part of this Act, the Deputy Commissioner of Taxes shall, after recording the explanation given by such person, or in the absence of any explanation, make a unilateral assessment of the tax and collect the tax assessed and the penalty imposed.