Fee and service charges
(1) The Board with the approval of Federal Minister-in-charge may, be notification in the official Gazette, and subject to such conditions, limitations or restrictions as it may deem fit to impose, levy fee and services charges for valuation or in respect of any other service or control mechanism provided by any formation under the control of the Board, including ventures of public-private partnership at such rates as may be specified in the notification.
(2) The Board may authorize and prescribe the manner in which fee and service charges collected including by ventures of public-private partnership under this section are expended.
(2) The Board may authorize and prescribe the manner in which fee and service charges collected including by ventures of public-private partnership under this section are expended.
Amendment history (6)
- The existing provision re-numbered as sub-section (1) thereof, by the Finance Act 2025.
- Sub-section (2) added by the Finance Act 2025.
- Expression inserted by the Finance Act, 2026.
- New section 222A added through Finance Act, 2019.
- Re-numbered as sub-section (1) of section 222A by the by the Finance Act, 2021.
- Sub-section (2) added by the Finance Act, 2021.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 453
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.
Lahore 22°C