Clouds Lahore 28°C Clouds Karachi 34°C Clouds Islamabad 24°C

← All sections

s. 163

Recovery of amounts payable under this Division

Procedure

Recovery of amounts payable under this Division.— The provisions of this Ordinance shall apply to any amount required to be paid to the Commissioner under this Division as if it were tax due under an assessment order.
Amendment history (4)
  • Inserted by the Finance Act, 2003.
  • Inserted by the Finance Act, 2002.
  • The words “challan of payment“ substituted by the Finance Act, 2022.
  • The Full stop substituted with colon and proviso added by the Finance Act, 2022.

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

Source FBR PDF page 347

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.