Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART X PENALTY

From: 2018-07-01 - To: 0000-00-00 (1) Notwithstanding anything contained in this Ordinance, where a person fails to file a return of income under section 114 by the due date as specified in section 118 or by the date as extended by the Board under section 214A or extended by the Commissioner under section 119, as the case may be, such person shall- (a) not be included in the active taxpayers’ list for the year for which return was not filed within the due date 2[:] 3[Provided that without prejudice to any other liability under this Ordinance, the person shall be included in the active taxpayers’ list on filing return after the due date, if the person pays surcharge at Rupees- (i) twenty thousand in case of a company; (ii) ten thousand in case of an association of persons; (iii) one thousand in case of an individual.]…