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s. 170A

Electronic processing and electronic issuance of Refunds by the Board

Procedure

Electronic processing and electronic issuance of Refunds by the Board.—Notwithstanding anything contained in section 170 of this Ordinance, commencing from tax year 2021, the Board may process and issue refund to the taxpayer who has filed the return of income without requiring refund application by the taxpayer to the extent of tax credit verified by the Board’s computerized system as may be prescribed. The refund amount sanctioned under this section shall be electronically transferred in the taxpayer’s notified bank account.
Amendment history (7)
  • Sub-section (5) substituted by the Finance Act, 2003. The substituted sub-section (5)
  • New sub-section (6) added through Finance Act, 2020 dated 30 June,2020
  • Section 170A inserted by the Finance Act, 2021.
  • The word “KIBOR” substituted by the Finance Act, 2012.
  • The word “fifteen” substituted by Finance Act, 2015.
  • Full stop substituted by the Finance Act, 2009.
  • Inserted by the Finance Act, 2009.

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

Source FBR PDF page 364

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.