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s. 195A

Prosecution for non-compliance with notice under section 116A.—

Procedure

Prosecution for non-compliance with notice under section 116A.— Any person who, without reasonable excuse, fails to comply with a notice under sub-section (2) of section 116A; shall commit an offence punishable on conviction with imprisonment up to one year or with a fine up to fifty thousand Rupees or both.
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.