Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART X PENALTY

From: 2023-07-01 - To: 0000-00-00 1[***] ______________________________________________________________________ 1-Section (187) omitted vide Finance Act, 2010. The omitted section 187 was as follows: “187. Penalty for making false or misleading statements.- (3) A reference in this section to a statement made to iii[an income tax authority] is a reference to a statement made in writing or orally to that iv[authority] acting in the performance of the v[authority’s] duties under this Ordinance, and shall include a statement made – iii. Substituted for the words “a taxation officer” vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002) iv Substituted for the word “officer” vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002) v. Substituted for the word “officer’s” vide the Finance Ordinance, 2002 (XXVII of 2002 Promulgated on 15th June, 2002) (a) in an application, certificate, declaration, notification, return, objection or other document made,…