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s. 167

Indemnity

Procedure

Indemnity.— A person who has deducted tax from a payment under Division III of this Part or Chapter XII and remitted the deducted amount to the Commissioner shall be treated as having paid the deducted amount to the recipient of the payment for the purposes of any claim by the recipient for payment of the deducted tax.
Amendment history (4)
  • Substituted for the words, figure and comma “Division II, Division III” by the Finance Act, 2003.
  • Inserted by the Finance Act, 2002.
  • Inserted by the Finance Act, 2003.
  • 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 357

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.