Section 45A of Sales Tax Act, 1990 has defined power of the Board and Commissioner to call for records. 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 45A of the Sales Tax Act, 1990: 45A. Power of the … Continue reading Power of the Board and Commissioner to call for records