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s. 183

Exemption from penalty and default surcharge

Procedure

Exemption from penalty and default surcharge.— The Federal Government may, by notification in the official Gazette, or the Board by an order published in the official Gazette for reasons to be recorded in writing, exempt any person or class of persons from payment of the whole or part of the penalty and default surcharge payable under this Ordinance subject to such conditions and limitations as may be specified in such notification or, as the case may be, order. PART XI OFFENCES AND PROSECUTIONS
Amendment history (22)
  • The word “one” substituted by the Finance Act, 2026.
  • Full stop substituted by semicolon through Finance Act, 2019.
  • New clauses (c) & (d) added through Finance Act, 2019.
  • New sub-section (2) added through Finance Act, 2020 dated 30 June, 2020.
  • Sub-section (2) omitted by the Finance Act, 2021. The omitted sub-section
  • Sub-section (3) added by the Finance Act, 2026.
  • Section 183 substituted by the Finance Act, 2010. The substituted section 183
  • Section 184 omitted by the Finance Act, 2010. The omitted section 184
  • Section 185 omitted by the Finance Act, 2010. The omitted section 185
  • Section 186 omitted by the Finance Act, 2010. The omitted section 186
  • Section 187 omitted by the Finance Act, 2010. The omitted section 187
  • Section 188 omitted by the Finance Act, 2010. The omitted section 188
  • Section 189 omitted by the Finance Act, 2010. The omitted section 189
  • Section 190 omitted by the Finance Act, 2010. The omitted section 190
  • Substituted by the Finance Act, 2003. The substituted clause (a)
  • Inserted by the Finance Act, 2017
  • Inserted by the Finance Act, 2024.
  • New clause (ca) inserted through Finance Act, 2019.
  • Inserted by the Finance Act, 2003.
  • The word “or” omitted by the Finance Act, 2021.
  • Comma substituted, the word “and” inserted and clause (g) added by the Finance Act, 2021.
  • The word “and” omitted by the Finance Act, 2022.

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

Source FBR PDF page 410

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.