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Prosecution for making false or misleading statements
(1) A person who –
(a) makes a statement to an income tax authority that is false or misleading in a material particular; or (b) omits from a statement made to an income tax authority any matter or thing without which the statement is misleading in a material particular, shall commit an offence punishable on conviction –
(i) where the statement or omission was made knowingly or recklessly, with a fine or imprisonment for a term not exceeding two years, or both; or (ii) in any other case, with a fine.
(2) A person shall not commit an offence under sub-section (1) if the person did not know and could not reasonably be expected to have known that the statement to which the prosecution relates was false or misleading.
(3) Entry against S. No 10 in column
(2) of the Table in sub-section (1) of section 182 shall apply in determining whether a person has made a statement to an income tax authority .
(a) makes a statement to an income tax authority that is false or misleading in a material particular; or (b) omits from a statement made to an income tax authority any matter or thing without which the statement is misleading in a material particular, shall commit an offence punishable on conviction –
(i) where the statement or omission was made knowingly or recklessly, with a fine or imprisonment for a term not exceeding two years, or both; or (ii) in any other case, with a fine.
(2) A person shall not commit an offence under sub-section (1) if the person did not know and could not reasonably be expected to have known that the statement to which the prosecution relates was false or misleading.
(3) Entry against S. No 10 in column
(2) of the Table in sub-section (1) of section 182 shall apply in determining whether a person has made a statement to an income tax authority .
Amendment history (4)
- Inserted by the Finance Act, 2009.
- The words “a taxation officer” substituted by the Finance Act, 2002.
- Substituted “Sub-section (3) of section 187” by the Finance Act, 2015.
- New sub-sections (195A) & (195B) inserted through Finance Act, 2019.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 416
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.