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Faceless audit and assessment
(1) Notwithstanding anything to the contrary contained in any other provision of this Ordinance, any audit under sections 177 or 214C, any order made under section 111, any assessment under this Part and rectification under section 221, with respect to the cases referred to in sub-section (2), may be made in a faceless manner as may be prescribed by the Board.
(2) The faceless assessment under sub-section (1) shall be made in respect of such persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the Board.
(3) The provisions of section 177 shall apply to the audit conducted in a faceless manner under this section:
Provided that where opportunity of being heard is to be provided to the taxpayer during the course of this audit or a statement under oath is required to be obtained from a taxpayer or any other person under section 176 of this Ordinance, the same shall be done through E-hearing under section 227E of this Ordinance:
Provided further that the identity of the officer, including facial and voice identity, conducting such E-hearing shall be kept confidential.
(2) The faceless assessment under sub-section (1) shall be made in respect of such persons or class of persons, or incomes or class of incomes, or cases or class of cases, as may be specified by the Board.
(3) The provisions of section 177 shall apply to the audit conducted in a faceless manner under this section:
Provided that where opportunity of being heard is to be provided to the taxpayer during the course of this audit or a statement under oath is required to be obtained from a taxpayer or any other person under section 176 of this Ordinance, the same shall be done through E-hearing under section 227E of this Ordinance:
Provided further that the identity of the officer, including facial and voice identity, conducting such E-hearing shall be kept confidential.
Amendment history (1)
- 1Section 122E inserted by the Finance Act, 2026.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 254
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.