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s. 146B

Tax arrears settlement incentives scheme

Procedure

(1) Subject to provisions of this Ordinance, the Board may make scheme in respect of recovery of tax arrears or withholding taxes and waiver of default surcharge or penalty levied thereon.
(2) The Board may make rules under section 237 for implementation of such scheme.
Amendment history (6)
  • Inserted by the Finance Act 2017.
  • Inserted by the Finance Act, 2002.
  • Inserted by the Finance Act, 2008.
  • The word “additional tax” substituted by the Finance Act, 2010. The substituted provision has been
  • Section 146C inserted by the Finance Act, 2021.
  • Section 146D inserted by the Finance Act, 2023.

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

Source FBR PDF page 300

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.