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s. 192

Prosecution for false statement in verification

Procedure

Prosecution for false statement in verification. — Any person who makes a statement in any verification in any return or other document furnished under this Ordinance which is false and which the person knows or believes to be false, or does not believe to be true, the person shall commit an offence punishable on conviction with a fine upto hundred thousand rupees or imprisonment for a term not exceeding three years, or both.
Amendment history (6)
  • Comma substituted and clauses (h) and (i) added by the Finance Act, 2022.
  • Inserted by the Finance Act, 2009.
  • Inserted by the Finance Act, 2024.
  • New sub section 192B inserted through Finance Act, 2019.
  • Inserted by the Finance Act, 2008.
  • The word “Card” substituted by the Finance Act, 2005.

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

Source FBR PDF page 414

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.