Lahore 23°C
Karachi 28°C
Appointment of expert
(1) The Commissioner may appoint any expert as the Commissioner considers necessary for the purposes of this Ordinance, including for the purposes of audit or valuation.
(2) The Board may also appoint as many auditors , audit mentors and sectoral experts on contractual basis or through a third-party arrangement, as the case may be, as it deems fit for carrying out the purposes of this Ordinance:
Provided that the total number of auditors appointed under this section shall not be more than two thousand.
(2) The Board may also appoint as many auditors , audit mentors and sectoral experts on contractual basis or through a third-party arrangement, as the case may be, as it deems fit for carrying out the purposes of this Ordinance:
Provided that the total number of auditors appointed under this section shall not be more than two thousand.
Amendment history (6)
- The existing provision re-numbered as sub-section (1) thereof, by the Finance Act 2025.
- Sub-section (2) added by the Finance Act 2025.
- Expression inserted by the Finance Act, 2026.
- New section 222A added through Finance Act, 2019.
- Re-numbered as sub-section (1) of section 222A by the by the Finance Act, 2021.
- Sub-section (2) added by the Finance Act, 2021.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 453
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.