Section 223 of Income Tax Ordinance, 2001 allowed a taxpayer to nominate a representative for an appearance on his/her behalf before the tax authorities. 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 223 of Income Tax Ordinance, 2001: […]

Section 222 of Income Tax Ordinance, 2001 empowered a commissioner of Inland Revenue to appoint an expert for the purpose of audit or valuation. 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 222 of Income Tax Ordinance, 2001: […]

Section 221 of Income Tax Ordinance, 2001 describes that the commissioner can rectify any mistakes apparent from the record. 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 221 of Income Tax Ordinance, 2001: 221. […]

Section 220 of the Income Tax Ordinance, 2001, explicitly states that the Commissioner is obligated to provide a receipt for any tax or amount paid under this ordinance.

Section 219 of Income Tax Ordinance, 2001 now dictates that the amount of tax or refund should be computed to the nearest rupee, with fractions less than fifty paisa disregarded and those equal to or exceeding fifty paisa treated as one rupee.

Section 218 of Income Tax Ordinance, 2001 describes service of notices and other documents. The Federal Board of Revenue (FBR) issued the Income Tax Ordinance, 2001 updated up to June 30, 2021.

The Federal Board of Revenue (FBR) has detailed the authentication procedures for forms, notices, and other documents as per Section 217 of the Income Tax Ordinance, 2001.

Section 216A of Income Tax Ordinance, 2001 describes the proceedings against authority and persons. 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 216A of Income Tax Ordinance, 2001: 216A. Proceeding against authority and persons.- […]

Section 216 of Income Tax Ordinance, 2001 has explained that public servants cannot disclose information in tax matters. 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 216 of Income Tax Ordinance, 2001: 216. Disclosure […]

Section 215 of Income Tax Ordinance, 2001 has explained furnishing of returns and documents. 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 215 of the Income Tax Ordinance, 2001: 215. Furnishing of returns, documents etc. —(1) Where, by virtue […]