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s. 179

Accounts, documents, records and computer-stored information not in Urdu or English language

Procedure

Accounts, documents, records and computer-stored information not in Urdu or English language.— Where any account, document, record or computer-stored information referred to in section 174, 175 or 176 is not in the Urdu or English language, the Commissioner may, by notice in writing, require the person keeping the account, document, record or computer-stored information to provide, at the person's expense, a translation into the Urdu or English language by a translator approved by the Commissioner for this purpose.
Amendment history (2)
  • The words and commas “Federal Excise, Sales Tax,” omitted by the Finance Act, 2013.
  • The words “Central Board of Revenue” substituted by the Finance Act, 2007.

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

Source FBR PDF page 384

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.