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.-(1) Where a person – (a) makes a statement to i[an income tax authority] that is false or misleading in a material particular or omits from a statement made ii[to an income tax authority any matter or thing without which the statement is false or misleading in a material particular; and i. Substituted for the words “a taxation officer” vide the Finance Ordinance, 2002 (XXVII of 2002 Promulgated on 15th June, 2002) ii. Substituted for the words “a taxation officer” vide the Finance…