1. Where, in any decisions under this agreement, the Commissioner, Commissioner (Complaints), or Petitioner is not satisfied that any person has any of the procedures mentioned or any of the previous procedures relating to audits in respect of the same tax year or inaccurate information provided. of that amount, the Commissioner, Commissioner (Complaints), or Petitioner, as the case may be, by written instruction, may impose a fine equal to the amount of tax that the person wanted to evade by hiding income or providing incorrect information of that money.
2. For purposes of subsection (1), concealment of revenue or disclosure of income information shall include –
o the imposition of any money or taxable amount;
o allegations of any deduction for any unauthorized expenditure; either
o Any act referred to in subsection (1) of section 111.
3. Where any income or amount claimed by a taxpayer is demanded by a taxpayer or other taxpayer deducted to be taxed, the disallowance of such claim shall not conceal income or provide incorrect income information unless proven by the taxpayer. he makes the claim he knows is wrong.
4. Where the Commissioner (Appeals) or Appellate Tribunal issues an order under subsection (1), the Commissioner (Appeals) or the Appellate Tribunal, as the case may be, shall provide a copy of the order to the Commissioner immediately. and thereafter all the provisions of this Ordinance relating to the recovery of the fine shall apply as if the order was made by the Commissioner.
5. Where, pursuant to any order under this Ordinance, the amount of tax referred to any penalty imposed under subsection (1), the amount of the fine shall be deducted accordingly.
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