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Power or function exercised
(1) Where, by virtue of an order under section 210, a an officer of Inland Revenue or by a special audit panel appointed under sub-section (11) of section 177 exercises a power or performs a function of the Commissioner, such power or function shall be treated as having been exercised or performed by the Commissioner.
(2) The exercise of a power, or the performance of a function, of the Commissioner by a an officer of Inland Revenue shall not prevent the exercise of the power, or the performance of the function, by the Commissioner.
(3) The Board or, with the approval of the Board, an authority appointed under this Ordinance, shall be competent to exercise all powers conferred upon any authority subordinate to it.
(2) The exercise of a power, or the performance of a function, of the Commissioner by a an officer of Inland Revenue shall not prevent the exercise of the power, or the performance of the function, by the Commissioner.
(3) The Board or, with the approval of the Board, an authority appointed under this Ordinance, shall be competent to exercise all powers conferred upon any authority subordinate to it.
Amendment history (8)
- Substituted by the Finance Act, 2002. The substituted section 211
- The words “a taxation officer” substituted by Finance Act, 2010. The substituted provision has been
- Inserted by the Finance Act, 2015.
- The words “a taxation officer” substituted by Finance (amendment) ordinance, 2009.
- Added by the Finance Act, 2012.
- Substituted by the Finance Act, 2002. The substituted section 212
- The words “Central Board of Revenue” substituted by the Finance Act, 2007.
- The words “Regional Commissioner” substituted by the Finance Act, 2021.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 439
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.