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s. 201

Institution of prosecution proceedings without prejudice to other action

Procedure

Institution of prosecution proceedings without prejudice to other action.— Notwithstanding anything contained in any law for the time being in force, a prosecution for an offence against this Ordinance may be instituted without prejudice to any other liability incurred by any person under this Ordinance.
Amendment history (5)
  • Section 202 substituted by the Finance Act, 2009. The substituted sub-section “202”
  • The words “Director General” substituted by Finance Act, 2012.
  • The words “additional tax” substituted by Finance Act, 2010.
  • Sub-section (1) substituted by Finance Act, 2010. The substituted sub-section (1)
  • Full stop substituted by a colon and a proviso added by the Finance Act, 2014.

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

Source FBR PDF page 418

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.