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Recovery of tax from persons assessed in Azad Jammu and Kashmir
(1) Where any person assessed to tax for any tax year under the law relating to income tax in the Azad Jammu and Kashmir or Gilgit- Baltistan has failed to pay the tax and the income tax authorities of the Azad Jammu and Kashmir or Gilgit-Baltistan cannot recover the tax because —
(a) the person’s resi44dence is in Pakistan; or (b) the person has no movable or immovable property in the Azad Jammu and Kashmir or Gilgit-Baltistan , the Deputy Commissioner in the Azad Jammu and Kashmir or Gilgit-Baltistan may forward a certificate of recovery to the Commissioner and, on receipt of such certificate, the Commissioner shall recover the tax referred to in the certificate in accordance with this Part.
(2) A certificate of recovery under sub-section (1) shall be in the prescribed form specifying —
(a) the place of residence of the person in Pakistan;
(b) the description and location of movable or immovable property of the person in Pakistan; and (c) the amount of tax payable by the person.
(a) the person’s resi44dence is in Pakistan; or (b) the person has no movable or immovable property in the Azad Jammu and Kashmir or Gilgit-Baltistan , the Deputy Commissioner in the Azad Jammu and Kashmir or Gilgit-Baltistan may forward a certificate of recovery to the Commissioner and, on receipt of such certificate, the Commissioner shall recover the tax referred to in the certificate in accordance with this Part.
(2) A certificate of recovery under sub-section (1) shall be in the prescribed form specifying —
(a) the place of residence of the person in Pakistan;
(b) the description and location of movable or immovable property of the person in Pakistan; and (c) the amount of tax payable by the person.
Amendment history (6)
- New sub-section (5) added through Finance Act, 2019.
- Inserted by the Finance Act, 2017.
- Inserted by the Finance Act 2017.
- Inserted by the Finance Act, 2002.
- Inserted by the Finance Act, 2008.
- The word “additional tax” substituted by the Finance Act, 2010. The substituted provision has been
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 299
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.