Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART IV COLLECTION AND RECOVERY OF TAX

From: 2023-07-01 - To: 0000-00-00 2[(5) Notwithstanding anything contained in any other law, for the time being in force, where on the basis of information received from any offshore jurisdiction, the Commissioner has reason to believe that such person who is likely to leave Pakistan may be involved in offshore tax evasion or such person is about to dispose of any…