Burden of proof to lie on taxpayers

Burden of proof to lie on taxpayers

Section 136 of the Income Tax Ordinance, 2001 explains burden of proof to lie on taxpayers.

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 136 of Income Tax Ordinance, 2001:

136. Burden of proof.— In any appeal by a taxpayer under this Part, the burden shall be on the taxpayer to prove, on the balance of probabilities —

(a) in the case of an assessment order, the extent to which the order does not correctly reflect the taxpayer’s tax liability for the tax year; or

(b) in the case of any other decision, that the decision is erroneous.

(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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