Income Tax Ordinance, 2001

CHAPTER-XI

ADMINISTRATION PART I GENERAL

From: 2023-07-01 - To: 0000-00-00 1[215. Furnishing of returns, documents etc.- (1) Where, by virtue of an order under section 210, the Commissioner has delegated to any 2[an officer of Inland Revenue] the function and 3 power to receive, or to call for and receive, any returns of income, certificates, documents, accounts and statements from any person 3[***] the 4[person] shall furnish such returns, certificates, documents, accounts and statements to that 5[officer of Inland Revenue] and, when furnished, shall be treated as having been furnished to the Commissioner. (2) where a person is allowed, under any provision of this Ordinance, to make an application to the Commissioner and the Commissioner has delegated to any 6[officer of Inland Revenue] the function or power to receive the application, such application, when made, shall be treated as having been made to the Commissioner.] _________________________________________________________________________________ 1-Section 215 substituted vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002). At the time of substitution section 215 was as under:-- “215 Taxation officers to follow orders of Central Board of Revenue.-(1) Subject to sub-section (2), all taxation officers and other persons employed in the execution of this Ordinance shall observe and follow the orders instructions and directions of the Central Board of Revenue. (2) No orders, instructions or directions shall be given by the Central Board of Revenue that will interfere with the discretion of the Commissioner (Appeals) in the exercise the appellate function of the Commissioner (Appeals).” 2-Substituted for the words “taxation officer” vide the Finance Act, 2010 (XVI of 2010). This amendment was effective from 5th June, 2010 vide the declaration made under the Provisional Collection of Taxes Act, 1931 (XVI of 1931). Earlier this amendment was made vide the Finance (Amendment) Ordinance, 2010 (III of 2010 promulgated on 6th February, 2010 and the Finance (Amendment) Ordinance, 2009 (XXII of 2009 promulgated on 28th October, 2009) 3- Omitted for the words “or persons or class of persons (hereinafter called ‘filer’),” vide…