Section 194 of Income Tax Ordinance, 2001 has prescribed prosecution for improper use of NTN (National Tax Number) Certificate.
Following is the text of Section 194 of Income Tax Ordinance, 2001:
194. Prosecution for improper use of National Tax Number Certificate .— A person who knowingly or recklessly uses a false National Tax Number Certificate including the National Tax Number Certificate of another person on a return or other document prescribed or used for the purposes of this Ordinance shall commit an offence punishable with a fine not exceeding fifty thousand rupees or imprisonment for a term not exceeding two years, or both.
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