Lahore 22°C
Prosecution for failure to furnish information in return of income
Prosecution for failure to furnish information in return of income. – Any company including a banking company and an association of persons who –
(a) fails to fully state all the relevant particulars or information as specified in the form of return, including a declaration of the records kept by the taxpayer;
(b) furnishes blank or incomplete particulars or information as specified in the return of income; or (c) attaches blank or incomplete annexures, statements or documents where such annexures, statements or records were required to be filed, shall commit an offence punishable on conviction with a fine or imprisonment for a term not exceeding one year or both.
(a) fails to fully state all the relevant particulars or information as specified in the form of return, including a declaration of the records kept by the taxpayer;
(b) furnishes blank or incomplete particulars or information as specified in the return of income; or (c) attaches blank or incomplete annexures, statements or documents where such annexures, statements or records were required to be filed, shall commit an offence punishable on conviction with a fine or imprisonment for a term not exceeding one year or both.
Amendment history (3)
- Comma substituted and clauses (h) and (i) added by the Finance Act, 2022.
- Inserted by the Finance Act, 2009.
- Inserted by the Finance Act, 2024.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 414
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.