• imposition of penalty amounting to 10% of tax on last assessed income subject to a minimum of Tk. 1,000/-
  • in case of an individual assessee whose income was not assessed previously Tk. 5,000/-.
  • in case of an individual assessee whose income was assessed previously, fifty per cent (50%) of the tax payable on the last assessed income or Tk. 1,000/-, whichever is higher.
  • In case of a continuing default by any type of assessee, a further penalty of Tk. 50/- for every day of delay.