S.R.O. 687(I)/2023, Islamabad, the 14th June, 2023

Amendments in The Inland Revenue Reward Rules, 2021 Government of Pakistan Revenue Division Federal Board of Revenue Inland Revenue ***** Notification Islamabad, the 14th June, 2023 S.R.O. 687(I)/2023.- in exercise by section 227A and section 227B of the Income Tax Ordinance, 2001, sections 72C and 72D of the Sales Tax Act, 1990, and sections 42C and 42D of the Federal Excise Act, 2005, and Islamabad Capital Territory (Tax on Services) Ordinance, 2001 and sub-section (1) of section 237 of to Income Tax Ordinance, 2001, the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in The Inland Revenue Reward Rules, 2021, the same having been previously published vide Notification No. S.R.O. 648(I)/2023 dated 2nd June, 2023, as required by sub-section (3) of section 237 of the said Ordinance, namely:- In the aforesaid Rules,- (1) in rule 2,- (a) in rider clause,- for the word "other", the word "otherwise" shall be substituted; (b) in sub-rule (iii), in clause (e), the word “and” shall be omitted and thereafter the following new clauses shall be inserted after clause (e), namely: “(ea) Anti-Money Laundering Act, 2010; (eb) Benami Transaction (Prohibition) Act, 2017; and”; (c) in sub-rule (iv),- (i) for clause (c), the following shall be substituted; namely:- “(c) Directorate General of DNFBPs (Designated Non-Financial Businesses and Professions” ; and (ii) in clause (e), the word “and” shall be omitted and thereafter the following new clause shall be added, namely:- “(ea) Directorate General Anti-Benami Initiative and Benami Zones; and”; (d) in sub-rule (vi),- (i) in first paragraph, for the proviso, the following shall be substituted; namely:- “Provided that a corresponding penalty under section 33 or the penalty under the first and second provisos to sub section 5 of section 25 of the Sales Tax Act ,1990, has been paid, as the case may be: Provided that a corresponding penalty under section 19 or the penalty under the proviso to sub section 3 of section 46 of the Federal Excise Act, 2005 has been imposed, as the case may be.” ; and (ii) in the second paragraph, for the proviso, the following shall be substituted; namely:-…