Lahore 24°C
Karachi 29°C
Islamabad 20°C
Prosecution for non-compliance with certain statutory obligations
(1) Any person who, without reasonable excuse, fails to —
(a) comply with a notice under sub-section (3) and sub-section (4) of section 114 or sub-section (1) of section 116;
(b) pay advance tax as required under section 147;
(c) comply with the obligation under Part V of this Chapter or chapter XII to collect or deduct tax and pay the tax to the Commissioner;
(ca) furnish particulars or complete or accurate particulars of persons mentioned in sub-section (1) of section 165;
(d) comply with a notice served under section 140 or 176;
(e) comply with the requirements of sub-section (3) or sub-section (4) of section 141; (f ) provide reasonable facilities and assistance as required under sub- section (3) of section 175 ;
(g) declare business bank account
(s) in the registration form or updated registration form or return of income or wealth statement ;
(h) integrate his business with Board’s computerized system; or (i) generate tax invoice verifiable by the Board’s system;; shall commit an offence punishable on conviction with a fine or imprisonment for a term not exceeding one year, or both.
(2) If a person convicted of an offence under clause (a) of sub-section (1) fails, without reasonable excuse, to furnish the return of income or wealth statement to which the offence relates within the period specified by the Court, the person shall commit a further offence punishable on conviction with a fine not exceeding fifty thousand rupees or imprisonment for a term not exceeding two years, or both.
(a) comply with a notice under sub-section (3) and sub-section (4) of section 114 or sub-section (1) of section 116;
(b) pay advance tax as required under section 147;
(c) comply with the obligation under Part V of this Chapter or chapter XII to collect or deduct tax and pay the tax to the Commissioner;
(ca) furnish particulars or complete or accurate particulars of persons mentioned in sub-section (1) of section 165;
(d) comply with a notice served under section 140 or 176;
(e) comply with the requirements of sub-section (3) or sub-section (4) of section 141; (f ) provide reasonable facilities and assistance as required under sub- section (3) of section 175 ;
(g) declare business bank account
(s) in the registration form or updated registration form or return of income or wealth statement ;
(h) integrate his business with Board’s computerized system; or (i) generate tax invoice verifiable by the Board’s system;; shall commit an offence punishable on conviction with a fine or imprisonment for a term not exceeding one year, or both.
(2) If a person convicted of an offence under clause (a) of sub-section (1) fails, without reasonable excuse, to furnish the return of income or wealth statement to which the offence relates within the period specified by the Court, the person shall commit a further offence punishable on conviction with a fine not exceeding fifty thousand rupees or imprisonment for a term not exceeding two years, or both.
Amendment history (11)
- 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.
- Comma substituted and clauses (h) and (i) added by the Finance Act, 2022.
- 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 413
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.