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s. 136

Burden of proof

Procedure

Burden of proof.— In any appeal by a taxpayer under this Part, the burden shall be on the taxpayer to prove, on the balance of probabilities —
(a) in the case of an assessment order, the extent to which the order does not correctly reflect the taxpayer’s tax liability for the tax year; or (b) in the case of any other decision, that the decision is erroneous. PART IV COLLECTION AND RECOVERY OF TAX
Amendment history (14)
  • Inserted by the Finance Act, 2003.
  • Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002
  • The words and figure “section 113 or” omitted by the Finance Act, 2008.
  • Inserted by the Finance Act, 2004.
  • Inserted by the Finance Act, 2009.
  • Substituted by the Finance Act, 2003. The substituted sub-section (2)
  • The word “thirty” substituted by the Finance Act, 2008.
  • The word “fifteen” substituted by the Finance Act, 2015.
  • Full stop substituted by the Finance Act, 2018
  • substituted by the Finance Act, 2017.
  • Added by the Finance Act, 2018.
  • Added by the Finance Act, 2010.
  • Proviso omitted by the Finance Act, 2017. The omitted provision
  • Added by the Finance Act, 2012.

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

Source FBR PDF page 288

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.