Lahore 22°C
Offences by companies and associations of persons
(1) Where an offence under this Part is committed by a company, every person who, at the time the offence was committed, was –
(a) the principal officer, a director, general manager, company secretary or other similar officer of the company; o
(b) acting or purporting to act in that capacity, shall be, notwithstanding anything contained in any other law, guilty of the offence and all the provisions of this Ordinance shall apply accordingly.
(2) Where an offence under this Part is committed by an association of persons, every person who, at the time the offence was committed, was a member of the association shall be, notwithstanding anything contained in any other law, guilty of the offence and all the provisions of this Ordinance shall apply accordingly.
(3) Sub-sections
(1) and (2) shall not apply to a person where –
(a) the offence was committed without the person’s consent or knowledge; and (b) the person has exercised all diligence to prevent the commission of the offence as ought to have been exercised having regard to the nature of the person’s functions and all the circumstances.
(a) the principal officer, a director, general manager, company secretary or other similar officer of the company; o
(b) acting or purporting to act in that capacity, shall be, notwithstanding anything contained in any other law, guilty of the offence and all the provisions of this Ordinance shall apply accordingly.
(2) Where an offence under this Part is committed by an association of persons, every person who, at the time the offence was committed, was a member of the association shall be, notwithstanding anything contained in any other law, guilty of the offence and all the provisions of this Ordinance shall apply accordingly.
(3) Sub-sections
(1) and (2) shall not apply to a person where –
(a) the offence was committed without the person’s consent or knowledge; and (b) the person has exercised all diligence to prevent the commission of the offence as ought to have been exercised having regard to the nature of the person’s functions and all the circumstances.
Amendment history (11)
- The words “a taxation officer” substituted by the Finance Act, 2002.
- Inserted by the Finance Act, 2009.
- Inserted by the Finance Act, 2016.
- Inserted by the Finance Act, 2013.
- The words “six months” substituted by the Finance Act, 2013.
- Inserted by the Finance Act, 2003.
- Section 202 substituted by the Finance Act, 2009. The substituted sub-section “202”
- The words “Director General” substituted by Finance Act, 2012.
- The words “additional tax” substituted by Finance Act, 2010.
- Sub-section (1) substituted by Finance Act, 2010. The substituted sub-section (1)
- Full stop substituted by a colon and a proviso added by the Finance Act, 2014.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 417
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.