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s. 146C

Assistance in the recovery and collection of taxes

Procedure

Assistance in the recovery and collection of taxes.— The provisions of sections 138, 138A, 138B, 139, 140, 141, 142, 143, 144, 145, 146, 146A, and 146B shall mutatis mutandis apply in respect of assistance in collection and recovery of taxes in pursuance of a request from a foreign jurisdiction under a tax treaty, a multilateral convention, an intergovernmental agreement or similar arrangement or mechanism.
Amendment history (2)
  • Section 146C inserted by the Finance Act, 2021.
  • Section 146D inserted by the Finance Act, 2023.

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 301

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.