Lahore 28°C
Islamabad 24°C
Offences and penalties
Related tools:Filer vs non-filer
(1) Any person who commits any offence specified in column
(2) of the Table below shall, in addition to and not in derogation of any punishment to which he may be liable under this Ordinance or any other law, be liable to the penalty mentioned against that offence in column
(3) thereof:— TABLE S. No. Offences Penalties Section of the Ordinance to which offence has reference
(1)
(2)
(3)
(4) 181E
(2) The penalties specified under sub-section (1) shall be applied in a consistent manner and no penalty shall be payable unless an order in writing is passed by the Commissioner, Commissioner (Appeals) or the Appellate Tribunal after providing an opportunity of being heard to the person concerned :
Provided that where the taxpayer admits his default he may voluntarily pay the amount of penalty due under this section. Explanation.—For the removal of doubt, it is clarified that establishing mens rea is not necessary for levying of penalty under this section.
(3) Where a Commissioner (Appeals) or the Appellate Tribunal makes an order under sub-section (2), the Commissioner (Appeals) or the Appellate Tribunal, as the case may be, shall immediately serve a copy of the order on the Commissioner and thereupon all the provision of this Ordinance relating to the recovery of penalty shall apply as if the order was made by the Commissioner.
(4) Where in consequence of any order under this Ordinance, the amount of tax in respect of which any penalty payable under sub-section (1) is reduced, the amount of penalty shall be reduced accordingly.
(2) of the Table below shall, in addition to and not in derogation of any punishment to which he may be liable under this Ordinance or any other law, be liable to the penalty mentioned against that offence in column
(3) thereof:— TABLE S. No. Offences Penalties Section of the Ordinance to which offence has reference
(1)
(2)
(3)
(4) 181E
(2) The penalties specified under sub-section (1) shall be applied in a consistent manner and no penalty shall be payable unless an order in writing is passed by the Commissioner, Commissioner (Appeals) or the Appellate Tribunal after providing an opportunity of being heard to the person concerned :
Provided that where the taxpayer admits his default he may voluntarily pay the amount of penalty due under this section. Explanation.—For the removal of doubt, it is clarified that establishing mens rea is not necessary for levying of penalty under this section.
(3) Where a Commissioner (Appeals) or the Appellate Tribunal makes an order under sub-section (2), the Commissioner (Appeals) or the Appellate Tribunal, as the case may be, shall immediately serve a copy of the order on the Commissioner and thereupon all the provision of this Ordinance relating to the recovery of penalty shall apply as if the order was made by the Commissioner.
(4) Where in consequence of any order under this Ordinance, the amount of tax in respect of which any penalty payable under sub-section (1) is reduced, the amount of penalty shall be reduced accordingly.
Amendment history (25)
- Section 182 substituted by the Finance Act, 2010. The substituted section 182
- due date” substituted by the Finance Act, 2013
- respect of that tax year” substituted by the Finance Act, 2013.
- made under section 120, 121, 122 or 122C.” substituted by the Finance Act, 2022.
- Explanation substituted by the Finance Act, 2026. The substituted Explanation
- Inserted by the Finance Act, 2013.
- In column (2) the figure “115” omitted through Finance Act, 2020 dated 30 June, 2020
- The expression “165, or 165A,165A or 165B” substituted by the Finance Act, 2025.
- minimum penalty of ten thousand rupees” substituted by the Finance Act, 2018.
- The figure “5000” substituted by the Finance Act, 2025.
- Full stop substituted and proviso added by the Finance Act, 2021. Earlier these amendments were
- In column (4) the figure “115” omitted through Finance Act, 2020 dated 30 June, 2020
- The expression “165 and 165A,165A and 165B” substituted by the Finance Act, 2025.
- Substituted “Rs.100 for each day of default.” by the Finance Act, 2015.
- Figure “20,000” substituted by “100,000” though Finance Act, 2019.
- Inserted by the Finance Act, 2018.
- Inserted by the Finance Act, 2024.
- S. Nos. 2A and 2B inserted by the Finance Act, 2026.
- Word “five” substituted by “ten” through Finance Act, 2019.
- New serials “4A” and “4B” inserted through Finance Act, 2020 dated 30 June, 2020
- S. No. 4A and entries relating thereto in column (2), (3) and (4) omitted by the Finance Act, 2021.
- The figure “10,000” substituted by the Finance Act, 2021.
- Inserted by the Finance Act, 2011.
- Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second
- The words “is paid” omitted by the Finance Act, 2021. Earlier this amendment was made through Tax
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 388
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.