Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART XI OFFENCES AND PROSECUTIONS

From: 2023-07-01 - To: 0000-00-00 194. Prosecution for improper use of National Tax Number 1[Certificate].- A person who knowingly or recklessly uses a false National Tax Number 1[Certificate] including the National Tax Number 1[Certificate] of another person on a return or other document prescribed or used for the purposes of this Ordinance shall commit an offence punishable with a fine 2[not exceeding fifty thousand rupees] or imprisonment for a term not exceeding two years, or both. ____________________________________________________________________________ 1-Substituted for the word “card” vide the Finance Act, 2005 (VII of 2005 assented on 29th June, 2005) 2-The words were inserted by the Finance Act, 2009 (I of 2009 assented on 30th June, 2009) From: 2009-07-01 - To: 2023-06-30 194. Prosecution for improper use of National Tax Number 1[Certificate].- A person who knowingly or recklessly uses a false National Tax Number 1[Certificate] including the National Tax Number 1[Certificate] of another person on a return or other document prescribed or used for the purposes of this Ordinance shall commit an offence punishable with a fine 2[not exceeding fifty thousand rupees] or imprisonment for a term not exceeding two years, or both. ____________________________________________________________________________ 1-Substituted for the word “card” vide the Finance Act, 2005 (VII of 2005…