Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART VIII RECORDS, INFORMATION COLLECTION AND AUDIT

From: 2023-07-01 - To: 0000-00-00 (2AA) Where a tax payer- (a) has not furnished record or documents including books of accounts; (b) has furnished incomplete record or books of accounts; or (c) is unable provide sufficient explanation regarding the defects in records, documents or books of accounts, it shall be construed that taxable income has not been correctly declared and the Commissioner shall determine taxable income on the basis of sectoral…