Section 181 of Income Tax Ordinance, 2001 explains the registration of taxpayers for income tax.
Following is the text of Section 181 of Income Tax Ordinance, 2001:
181. Taxpayer’s registration.— (1) Every taxpayer shall apply in the prescribed form and in the prescribed manner for registration.
(2) The Commissioner having jurisdiction over a case, where necessitated by the facts of the case, may also register a taxpayer in the prescribed manner.
(3) Taxpayers’ registration scheme shall be regulated through the rules to be notified by the Board
(4) From tax year 2015 and onwards, in case of individuals having Computerized National Identity Card (CNIC) issued by the National Database and Registration Authority, CNIC shall be used as National Tax Number.
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