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s. 191B

Prosecution for non-registration

Procedure

Prosecution for non-registration. – Any person specified in section 99B who is required to apply for registration but fails to do so shall commit an offence punishable on conviction with imprisonment for a term not exceeding six months or fine 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.