Lahore 22°C
Computation of limitation period
(a) in the case of an appeal or an application under this Ordinance, the day on which the order complained of was served and, if the taxpayer was not furnished with a copy of the order when the notice of the order was served on the taxpayer, the time requisite for obtaining a copy of such order; and (b) in the case of an assessment or other proceeding under this Ordinance,—
(i) the period, if any, for which such proceedings were stayed by any Court, Appellate Tribunal or any other authority; or (ii) the period, if any, for which any proceeding for the tax year remained pending before any Court, Appellate Tribunal , Alternate Dispute Resolution Committee (ADRC) or any other authority.
(i) the period, if any, for which such proceedings were stayed by any Court, Appellate Tribunal or any other authority; or (ii) the period, if any, for which any proceeding for the tax year remained pending before any Court, Appellate Tribunal , Alternate Dispute Resolution Committee (ADRC) or any other authority.
Amendment history (4)
- Clause (b) substituted by the Finance Act, 2010. The substituted clause (b)
- Expression inserted by the Finance Act 2025.
- Re-numbered as sub-section (1) by the Finance Act, 2010.
- Inserted by the Finance Act, 2018.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 456
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.