Section 22A: Provision Against Tax Evasion Plan

Notwithstanding anything contained elsewhere in this Act, if any of the following acts are done with ill intention to get benefits of tax, it shall be considered to be a tax evasion plan, and the Director General may order the tax officer to assess and recover the tax of such taxpayer:

(a) If liability of tax is reduced by carrying out any plan and act with ill intention to evade tax by abusing the provision of this Act,

(b) If any person or body conducts any act with ill intention to evade tax or concludes any agreement with such motive.