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Revision by the Chief Commissioner
(1) The Chief Commissioner may, either of his own motion or on an application made by the taxpayer for revision, call for the record of any proceedings relating to issuance of an exemption or lower rate certificate with regard to collection or deduction of tax at source under this Ordinance, in which an order has been passed by any authority subordinate to him.
(2) Where, after making such inquiry as is necessary, Chief Commissioner considers that the order requires revision, the Chief Commissioner may, after providing reasonable opportunity of being heard to the taxpayer, make such order as he may deem fit in the circumstances of the case.
(2) Where, after making such inquiry as is necessary, Chief Commissioner considers that the order requires revision, the Chief Commissioner may, after providing reasonable opportunity of being heard to the taxpayer, make such order as he may deem fit in the circumstances of the case.
Amendment history (6)
- Added by the Finance Act, 2006.
- The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014.
- The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014
- Substituted by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010 by
- Section 122C omitted by Finance Act 2017,the omitted section 122C is read as under
- New Section 122D inserted through Finance Act, 2020 dated 30 June, 2020
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 252
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.