s. 100BA

Special provisions relating to persons not appearing in active taxpayers’ list

Special Industries

(1) The collection or deduction of advance income tax, computation of income and tax payable thereon in respect of a person not appearing on the active taxpayers’ list or persons appearing on the active taxpayers’ list who have not filed return by the due date specified in section 118 or by the due date as extended under section 119 or 214A shall be determined in accordance with the rules in the Tenth Schedule.
(2) The provisions of the Tenth Schedule shall have effect notwithstanding anything to the contrary contained in this Ordinance.

Amendment history (14)

Added by the Finance Act, 2018.
Added by the Finance Act, 2012.
Words inserted by the Finance Act, 2023.
Expression “, a non-banking finance company” omitted by the Finance Act, 2026.
The word “and” added by the Finance Act, 2026.
Clause (c) omitted by the Finance Act, 2026. The omitted clause read as follow
Clause (d) substituted by new clause (d) by the Finance Act, 2014. The substituted clause read as
Clause (d) omitted by the Finance Act, 2026. The omitted clause read as follow
Sub-section (3) added by the Finance Act, 2026.
New section 100BA inserted through Finance Act, 2019.
Words inserted through Finance Act, 2020 dated 30 June, 2020.
Expression inserted by the Finance Act, 2024.
Inserted by the Finance Act, 2014.
Section 100C substituted by the Finance Act, 2021. Earlier this substitution was made through Tax

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 175

Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.