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s. 227

Bar of suits in Civil Courts

Administration

(1) No suit or other legal proceeding shall be brought in any Civil Court against any order made or any notice issued under this Ordinance, and no prosecution, suit or other proceedings shall be made against any person for anything which is in good faith done or intended to be done under this Ordinance or any rules or orders made or notices issued thereunder. Explanation.—For the removal of doubt, it is clarified that Civil Court includes any court exercising power of the civil court.
(2) Notwithstanding anything contained in any other law for the time being in force, no investigation or inquiry shall be undertaken or initiated by any governmental agency against any officer or official for anything done in his official capacity under this Ordinance, rules, instructions or direction made or issued there-under without the prior approval of the Board.
Amendment history (11)
  • 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.
  • Added by the Finance Act, 2018.
  • Added by the Finance Act, 2010.
  • Added by the Finance Act, 2013.
  • Inserted by the Finance Act, 2017.
  • Inserted by the Finance Act, 2017
  • inserted by the Finance Act, 2015.
  • inserted by the Finance Act, 2017.

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.