Section 40C of Sales Tax Act, 1990 has explained monitoring or tracking by electronic or other means by Inland Revenue (IR) officers. The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021. Following is the text of section 40C of the Sales Tax Act, 1990: 40C. … Continue reading IR officers empowered electronic monitoring of taxpayers