s. 146D

Recovery of liability outstanding under other laws

Procedure

(1) Where any outstanding liability in or under any other statute or law for the time being in force enacted through an Act of Parliament, in respect of any defaulter is –
(a) treated as Income Tax arrears in that law;
(b) required to be recovered or collected by Commissioner (Inland Revenue); or (c) is referred to Commissioner (Inland Revenue) for the recovery – the Commissioner (Inland Revenue) shall recover the said liability and deposit the receipts in the designated account specified in that law. PART V ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE Division I Advance Tax Paid by the Taxpayer

Amendment history (13)

Section 146C inserted by the Finance Act, 2021.
Section 146D inserted by the Finance Act, 2023.
year” substituted by the Finance Act, 2003.
Clause (a) omitted by the Finance Act, 2010. Omitted clause (a)
Clause (ba) omitted by the Finance Act, 2013. The omitted clause (ba)
The word “or” substituted by the Finance Act, 2009.
Clause (ca) omitted by the Finance Act, 2009. The omitted clause (ca)
Inserted by the Finance Act, 2009.
The words “or association of persons” omitted by the Finance Act, 2010.
The words “(a), (b),(ba)” substituted by (b) through Finance Act, 2020 dated 30 June, 2020
The words “one hundred and fifty thousand” substituted by the Finance Act, 2003.
The word “two” substituted by the Finance Act, 2010.
The words “five hundred thousand” substituted by the Finance Act, 2017.

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

Source FBR PDF page 301

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.