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s. 228

The Directorate-General of Internal Audit

Administration

(1) The Directorate General of Internal Audit shall consist of a Director-General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and such other officers as the Board, may by notification in the official Gazette, appoint.
(2) The Board may, by notification in the official Gazette, specify the functions, jurisdiction and powers of the Directorate General of Internal Audit.
Amendment history (4)
  • The heading “DIRECTORATE-GENERAL OF INTERNAL AUDIT” substituted by the Finance Act, 2013.
  • Section 228 substituted by the Finance Act, 2005. The substituted section 228
  • The words “Inspection and” omitted by the Finance Act, 2007.
  • Section 228A inserted by the Finance Act, 2026.

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

Source FBR PDF page 460

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.