Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART XI OFFENCES AND PROSECUTIONS

From: 2023-07-01 - To: 0000-00-00 197. Prosecution for disposal of property to prevent attachment.- Where the owner of any property, or a person acting on the owner’s behalf or claiming under the owner, sells, mortgages, charges, leases or otherwise deals with the property after the receipt of a notice from the Commissioner with a view to reverting the Commissioner from attaching it,…