Prosecution for sharing unauthorized information

Prosecution for sharing unauthorized information

Section 198 of Income Tax Ordinance, 2001 has explained prosecution for sharing unauthorized information by public servant.

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 198 of Income Tax Ordinance, 2001:

198. Prosecution for unauthorised disclosure of information by a public servant.— A person who discloses any particulars in contravention of sub-section 1B of section 107 or section 216 shall commit an offence punishable on conviction with a fine of not less than five hundred thousand rupees or imprisonment for a term not exceeding one year, 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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