s. 239B

Reference to authorities

Miscellaneous

(1) Any reference to the Regional Commissioner of Income Tax, Commissioner of Income Tax, Commissioner of Income Tax (Appeals) and Taxation Officer, wherever occurring, in this Ordinance and the rules made thereunder and in any other law in force at the time of promulgation of this Ordinance and notifications, orders, circulars or clarifications or any instrument issued thereunder shall be construed as reference to the Chief Commissioner Inland Revenue, Commissioner Inland Revenue, Commissioner Inland Revenue (Appeals) and officer of Inland Revenue, respectively.

Amendment history (14)

The word “until” substituted by the Finance Act, 2002.
Sub-section (18) added by the Finance Act, 2024.
Omitted by the Finance Act, 2003. Earlier this was omitted by S.R.O. 633(I)/2002, dated 14.09.2002
Earlier this was substituted by Finance Act, 2002. The substituted sub-section (18) read as
Inserted by the Finance Act, 2007.
Substituted by the Finance Act, 2010. The substituted provision has been made effective from
(Amendment) Ordinance, 2010 and remained effective till 05.06.2010.Added by the Finance Act,
Inserted by the Finance Act, 2013.
The word “no” substituted by the Finance Act, 2002.
Sub-section (2) omitted by the Finance Act, 2010. The omitted sub-section (2)
Added by Finance Act 2017.
Re-numbered by the Finance Act, 2018.
Added by the Finance Act, 2018.
Section 242 added by the Finance Act, 2021. Earlier this amendment was made through Tax Laws

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

Source FBR PDF page 500

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.