Clear Lahore 24°C Clouds Karachi 29°C Clouds Islamabad 20°C

← All sections

s. 212

Authority of approval

Administration

Authority of approval.— The Board may, by a general or special order, authorise the Chief Commissioner Inland Revenue or the Commissioner to grant approval in any case where such approval is required from the Board under any provision of this Ordinance.
Amendment history (13)
  • 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.
  • Substituted by the Finance Act, 2002. The substituted section 213
  • Section 214 substituted by the Finance Act, 2002. The substituted section 214
  • Inserted by the Finance Act, 2009.
  • Colon substituted by the Finance Act, 2012.
  • Inserted by the Finance Act, 2012.

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.