Abetment in tax matters to be offence

Abetment in tax matters to be offence

Section 199 of Income Tax Ordinance, 2001 explains the abetment in tax matters is an offence punishable with a fine or imprisonment of three years.

The Federal Board of Revenue (FBR) issued the Income Tax Ordinance, 2001 updated up to June 30, 2021. The Ordinance incorporated amendments brought through Finance Act, 2021.

Following is the text of Section 199 of Income Tax Ordinance, 2001:
199. Prosecution for abetment.
— Where a person knowingly and wilfully aids, abets, assists, incites or induces another person to commit an offence under this Ordinance, the first-mentioned person shall commit an offence punishable on conviction with a fine or imprisonment for a term not exceeding three years, or both.

(Disclaimer: The text of the above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

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