Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART XI OFFENCES AND PROSECUTIONS

From: 2023-07-01 - To: 0000-00-00 (1) Any person who, without reasonable excuse, fails to - 1[(a) comply with a notice under sub-section (3) [and sub-section (4)] of section 114 or sub-section (1) of section 116;] (b) pay advance tax as required under section 147; (c) comply with the obligation under Part V of this Chapter 2[or Chapter XII] to collect or deduct tax and pay the tax to the Commissioner; 3[(ca) furnish particulars or complete or accurate particulars of persons mentioned in sub-section (1) of section 165;] (d) comply with a notice served under section 140 or 176; (e) comply with the requirements of 4[sub-section (3) or…