Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART IV COLLECTION AND RECOVERY OF TAX

From: 2023-07-01 - To: 0000-00-00 1[146B. Tax arrears settlement incentives scheme.- (1) Subject to provisions of this Ordinance, the Board may make scheme in respect of recovery of tax arrears or withholding taxes and waiver of 2[default surcharge] or penalty levied thereon. (2) The Board may make rules under section 237 for implementation of such scheme.] ____________________________ 1-Inserted vide the Finance Act, 2008 2-The word “additional tax” substituted vide the Finance Act, 2010 (XVI of 2010). This amendment was effective from 5th June, 2010 by the declaration made under the provisional collection of Taxes Act, 1931 (XVI of 1931). Earlier this amendment was made by the finance (Amendment) Ordinance, 2010 (III of 2010 promulgated on 6th February, 2010 and the finance (Amendment) ordinance, 2009 (XXII of 2009 promulgated on 28th October, 2009. From: 2010-07-01 - To: 2023-06-30 1[146B. Tax arrears settlement incentives scheme.- (1) Subject to provisions of this Ordinance, the Board may make scheme in respect of recovery of tax arrears or withholding taxes and waiver of 2[default surcharge] or penalty levied thereon. (2) The Board may make rules under section 237 for implementation of such scheme.] ____________________________ 1-Inserted vide the Finance Act, 2008 2-The word “additional tax” substituted vide the Finance Act, 2010 (XVI of 2010). This amendment was effective from 5th June, 2010 by the declaration made under the provisional collection of Taxes Act, 1931…