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s. 160

Payment of tax collected or deducted

Procedure

Payment of tax collected or deducted.— Any tax that has been collected or purported to be collected under Division II of this Part or deducted or purported to be deducted under Division III of this Part or deducted or collected, or purported to be deducted or collected under Chapter XII shall be paid to the Commissioner by the person making the collection or deduction within the time and in the manner as may be prescribed.
Amendment history (7)
  • Sub-section (3) substituted by the Finance Act, 2008. The substituted sub-section (3)
  • Omitted by Finance Act, 2015. The omitted sub-section (3)
  • Omitted by Finance Act, 2015. The omitted sub-section (4)
  • Inserted by the Finance Act, 2015
  • Inserted by the Finance Act, 2002.
  • Inserted by the Finance Act, 2003.
  • Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002

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

Source FBR PDF page 345

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.