Prosecution for failure to comply with tax obligations

Prosecution for failure to comply with tax obligations

Section 191 of Income Tax Ordinance, 2001 explains the prosecution for non-compliance with certain statutory obligations.

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 191 of Income Tax Ordinance, 2001:

191. Prosecution for non-compliance with certain statutory obligations. —(1) Any person who, without reasonable excuse, fails to —

(a) comply with a notice under sub-section (3) and sub-section (4) of section 114 or sub-section (1) of section 116;

(b) pay advance tax as required under section 147;

(c) comply with the obligation under Part V of this Chapter or chapter XII to collect or deduct tax and pay the tax to the Commissioner;

(ca) furnish particulars or complete or accurate particulars of persons mentioned in sub-section (1) of section 165;

(d) comply with a notice served under section 140 or 176;

(e) comply with the requirements of sub-section (3) or sub-section (4) of section 141;

(f ) provide reasonable facilities and assistance as required under sub-section (3) of section 175; and

(g) declare business bank account(s) in the registration form or updated registration form or return of income or wealth statement,

shall commit an offence punishable on conviction with a fine or imprisonment for a term not exceeding one year, or both.

(2) If a person convicted of an offence under clause (a) of sub-section (1) fails, without reasonable excuse, to furnish the return of income or wealth statement to which the offence relates within the period specified by the Court, the person shall commit a further offence punishable on conviction with a fine not exceeding fifty thousand rupees or imprisonment for a term not exceeding two 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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