করদাতা নিবন্ধন

(l) A person shall register himself as a taxpayer if he—

(a)be a taxpayer;

(b)is liable to file a return under section 166;

(c)compelled to furnish proof of filing of return under section 264;

(d)Willing to pay tax or file return.

(2) The Board shall issue a Taxpayer Identification Number (TIN) to the registered taxpayer. 

(3) The Board may, by general or special order, direct any TIN holder or class of persons to produce any information or documents for the purpose of upgradation or re-registration.

(4) Where a person who is eligible to be a registered taxpayer under sub-section (1) but having accepted the registration fails to obtain TIN, in which case the Income Tax authorities may register such person and issue TIN.