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s. 206

Circulars

Procedure

(1) To achieve consistency in the administration of this Ordinance and to provide guidance to taxpayers and officers of the Board , the Board may issue Circulars setting out the Board’s interpretation of this Ordinance.
(2) A circular issued by the Board shall be binding on all Income Tax Authorities and other persons employed in the execution of the Ordinance, under the control of the said Board other than Commissioners of Income Tax (Appeals).
(3) A Circular shall not be binding on a taxpayer.
Amendment history (10)
  • Added by the Finance Act, 2003.
  • The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been
  • The words “Central Board of Revenue” substituted by the Finance Act, 2007.
  • Sub-section (2) substituted by the Finance Act, 2006. The substituted sub-section (2)
  • Inserted by the Finance Act, 2002.
  • The word “blinding” substituted by the Finance Act, 2005.
  • Full stop substituted by the Finance Act, 2011.
  • The colon substituted by the Finance Act, 2017.
  • Inserted by the Finance Act, 2011.
  • The proviso omitted by the Finance Act, 2017. The omitted proviso

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

Source FBR PDF page 429

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.