Reward to officers and officials of Inland Revenue
(1) In cases
(i) involving concealment or evasion of income tax and other taxes, cash reward shall, only after realization of part or whole of the taxes involved in such cases, be sanctioned to the officers and officials of Inland Revenue for their meritorious conduct in such cases and (ii) for other meritorious services and to the informer providing credible information leading to such detection.
(2) The Board may, by notification in the official Gazette, prescribe the procedure in this behalf and also specify the apportionment of reward sanctioned under this section for individual performance or to collective welfare of the officers and officials of Inland Revenue.
(i) involving concealment or evasion of income tax and other taxes, cash reward shall, only after realization of part or whole of the taxes involved in such cases, be sanctioned to the officers and officials of Inland Revenue for their meritorious conduct in such cases and (ii) for other meritorious services and to the informer providing credible information leading to such detection.
(2) The Board may, by notification in the official Gazette, prescribe the procedure in this behalf and also specify the apportionment of reward sanctioned under this section for individual performance or to collective welfare of the officers and officials of Inland Revenue.
Amendment history (8)
- Inserted by the Finance Act, 2018.
- Added by the Finance Act, 2018.
- Added by the Finance Act, 2010.
- Added by the Finance Act, 2013.
- Inserted by the Finance Act, 2017.
- Inserted by the Finance Act, 2017
- inserted by the Finance Act, 2015.
- inserted by the Finance Act, 2017.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 457
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.
Lahore 23°C
Karachi 28°C