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s. 224

Proceedings under the Ordinance to be judicial proceedings

Administration

Proceedings under the Ordinance to be judicial proceedings. —Any proceedings under this Ordinance before the Commissioner, Commissioner (Appeals) or Appellate Tribunal shall be treated as judicial proceedings within the meaning of sections 193 and 228 of the Pakistan Penal Code, 1860 (Act XLV of 1860), and for the purposes of section 196 of the Pakistan Penal Code, 1860 (Act XLV of 1860).
Amendment history (4)
  • Clause (b) substituted by the Finance Act, 2010. The substituted clause (b)
  • Expression inserted by the Finance Act 2025.
  • Re-numbered as sub-section (1) by the Finance Act, 2010.
  • Inserted by the Finance Act, 2018.

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

Source FBR PDF page 456

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.