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s. 227E

E-hearing

Administration

(1) The Board may design and prescribe e-hearing module for the purpose of conducting hearings, granting opportunity of being heard and electronically receiving any information for the purpose of this Ordinance.
(2) The recording of e-hearing proceedings shall be admissible as evidence before any forum or court of law for the purpose of this Ordinance.
(3) The Board may make rules for the purpose of this section. PART II DIRECTORATES-GENERAL
Amendment history (7)
  • New section 227D inserted through Finance Act, 2009.
  • Section 227D substituted by the Finance Act, 2026. The substituted section
  • Section 227E inserted by the Finance Act, 2021.
  • The heading “DIRECTORATE-GENERAL OF INTERNAL AUDIT” substituted by the Finance Act, 2013.
  • Section 228 substituted by the Finance Act, 2005. The substituted section 228
  • The words “Inspection and” omitted by the Finance Act, 2007.
  • Section 228A inserted by the Finance Act, 2026.

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

Source FBR PDF page 459

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.