Lahore 28°C
Islamabad 24°C
Record of beneficial owners
(1) Every company and association of persons shall electronically furnish particulars of its beneficial owners in such form and manner as may be prescribed.
(2) Every company and association of persons shall update the particulars of its beneficial owners as and when there is a change in the particulars of the beneficial owners. PART X PENALTY
(2) Every company and association of persons shall update the particulars of its beneficial owners as and when there is a change in the particulars of the beneficial owners. PART X PENALTY
Amendment history (2)
- New Section 181E inserted by the Finance Act, 2022.
- Section 182 substituted by the Finance Act, 2010. The substituted section 182
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 387
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.