উৎসে কর কর্তন বা সংগ্রহ নিশ্চিতকরণ ও যাচাইকরণ

(1) The Commissioner of Taxes, Director General (Inspection), or Director General (Central Intelligence Cell), or an authority duly authorized in writing by them, for the purpose of verifying tax deduction or collection at source or enforcing the provisions of this part, may—

(a) In respect of any person or entity—

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

(ii) access any information, code, or technology capable of unscrambling or retransforming encrypted data stored or available in a computer into a readable and comprehensible format or text;

(iii) extract data, images, or any other input stored in electronic records or systems;

(iv) break passwords to access systems;

(v) make copies or analyse any information, account books, documents, images, or inputs;

(vi) mark or stamp account books and other documents for identification and take copies or extracts thereof;

(vii) seize and retain any account books, documents, electronic records, or systems;

(viii) direct any person to perform or refrain from performing any activity;

(b) take along such experts, valuers, or forces as deemed appropriate.

(2) If an authority empowered under this section, upon entering or intending to enter the premises or place of any person, faces any obstruction, hindrance, or non-cooperation, they may impose a penalty on that person not exceeding 50 (fifty) lakh Taka.

(3) If any person fails to comply with the provisions of this section or this part of the Act, the Deputy Commissioner of Taxes, after recording the explanation provided by such person, or in the absence of any explanation, shall unilaterally assess the tax, and recover the determined tax along with the imposed penalty.

Comment :