s. 205A

Reduction in default surcharge, consequential to reduction in tax or penalty

Procedure

Reduction in default surcharge , consequential to reduction in tax or penalty.— Where, in consequence of any order made under this Ordinance, the amount of tax or penalty in respect of which default surcharge is chargeable under section 205 is reduced, the default surcharge , if any, levied under the aforesaid section shall be reduced accordingly. PART XIII CIRCULARS

Amendment history (5)

Added by the Finance Act, 2003.
The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been
The words “Central Board of Revenue” substituted by the Finance Act, 2007.
Sub-section (2) substituted by the Finance Act, 2006. The substituted sub-section (2)
Inserted by the Finance Act, 2002.

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

Source FBR PDF page 429

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.