Section 176 of Income Tax Ordinance, 2001 explains that the commissioner is empowered to call for any records. 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 176 of Income Tax Ordinance, 2001: 176. Notice … Continue reading Commissioner empowered to call for any record