Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART XI OFFENCES AND PROSECUTIONS

From: 2023-07-01 - To: 0000-00-00 195B. Prosecution for enabling offshore tax evasion.- Any enabler who enables, guides or advises any person to design, arrange or manage a transaction or declaration in such a manner which results in offshore tax evasion, shall commit an offence punishable on…