Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART VIII RECORDS, INFORMATION COLLECTION AND AUDIT

From: 2023-07-01 - To: 0000-00-00 18[(10) Notwithstanding anything contained in sub-sections (2) and (6) where a person fails to produce before the Commissioner or a firm of Chartered Accountants or a firm of Cost and Management Accountants appointed by the Board under sub-section (8) to conduct an audit, any accounts, documents and records, required to be maintained under section 174 or any other relevant document, electronically kept record, electronic machine or any other evidence that may be…