Section 194 of the Income Tax Ordinance, 2001, updated up to June 30, 2021, now explicitly prescribes prosecution for the improper use of the National Tax Number (NTN) Certificate. Individuals knowingly or recklessly using a false NTN Certificate, including that of another person, on a return or other prescribed documents, will now face penalties that … Continue reading Prosecution for improper use of NTN Certificate