Lahore 23°C
Karachi 28°C
Forms and notices; authentication of documents
(1) Forms, notices, returns, statements, tables and other documents required under this Ordinance may be in such form as determined by the Board for the efficient administration of this Ordinance and publication of such documents in the official Gazette shall not be required.
(2) The Commissioner shall make the documents referred to in sub- section (1) available to the public in the manner prescribed.
(3) A notice or other document issued, served or given by the Commissioner under this Ordinance shall be sufficiently authenticated if the name or title of the Commissioner, or authorised Officer of Inland Revenue , is printed, stamped or written on the notice or document or if it is computer generated and bears the authentication in the manner prescribed by the Board .
(2) The Commissioner shall make the documents referred to in sub- section (1) available to the public in the manner prescribed.
(3) A notice or other document issued, served or given by the Commissioner under this Ordinance shall be sufficiently authenticated if the name or title of the Commissioner, or authorised Officer of Inland Revenue , is printed, stamped or written on the notice or document or if it is computer generated and bears the authentication in the manner prescribed by the Board .
Amendment history (5)
- The words “Central Board of Revenue” substituted by the Finance Act, 2007.
- The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been
- Added by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010
- Inserted by the Finance Act, 2003.
- The word “or” omitted by the Finance Act 2022.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 450
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.