Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART XI OFFENCES AND PROSECUTIONS

From: 2023-07-01 - To: 0000-00-00 1[202. Power to compound offences.- Notwithstanding any provisions of this Ordinance, where any person has committed any offence, the 2[Chief Commissioner] may, with the prior approval of the Board, either before or after the institution of proceedings, compound such offence subject to payment of tax due along with 3[default surcharge]and penalty as is determined under the provisions of this Ordinance.] ___________________________________________________________________________ 1-Section 202 substituted by the Finance Act, 2009. The substituted sub-section “202” read as follows: “202. Power to compound offences.- Where any person has committed any offence under this Part, the Commissioner may either before or after the institution of proceedings, compound such offence and order that such person pay the amount for which the offence may be compounded.” 2-The words “Director General” substituted by Finance Act, 2012. 3-The words “additional tax” substituted by Finance Act, 2010 From: 2012-07-01 - To: 2023-06-30 1[202. Power to compound offences.- Notwithstanding any provisions of this Ordinance, where any person has committed any offence, the 2[Chief Commissioner] may, with the prior approval of the Board, either before or after the institution of proceedings, compound such offence subject to payment of tax due along with 3[default surcharge]and penalty as is determined under the provisions of this Ordinance.] ___________________________________________________________________________ 1-Section 202 substituted by the Finance Act, 2009. The substituted sub-section “202” read as follows: “202. Power to compound offences.- Where any person has committed any offence under this Part, the Commissioner may either before or after the institution of proceedings, compound such offence and order that such person pay the amount for which the offence may be compounded.” 2-The words “Director…