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s. 213

Guidance to income tax authorities

Administration

Guidance to income tax authorities.— In the course of any proceedings under this Ordinance, the Commissioner or any taxation officer may be assisted, guided or instructed by any income tax authority to whom he is subordinate or any other person authorised in this behalf by the Board .
Amendment history (6)
  • Substituted by the Finance Act, 2002. The substituted section 213
  • The words “Central Board of Revenue” substituted by the Finance Act, 2007.
  • 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 440

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.