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Prosecution for concealment of income
(1) Where, in the course of any proceedings under this Ordinance, any person has either in the said proceedings or in any earlier proceedings concealed income or furnished inaccurate particulars of such income and revenue impact of such concealment or furnishing of inaccurate particulars of such income is five hundred thousand rupees or more shall commit an offence punishable on conviction with imprisonment upto two years or with fine or both.
(2) For the purposes of sub-section (1), concealment of income or the furnishing of inaccurate particulars of income shall include–
(a) the suppression of any income or amount chargeable to tax;
(b) the claiming of any deduction for any expenditure not actually incurred; or (c) any act referred to in sub-section (1) of section 111.
(2) For the purposes of sub-section (1), concealment of income or the furnishing of inaccurate particulars of income shall include–
(a) the suppression of any income or amount chargeable to tax;
(b) the claiming of any deduction for any expenditure not actually incurred; or (c) any act referred to in sub-section (1) of section 111.
Amendment history (4)
- Inserted by the Finance Act, 2009.
- New sub section 192B inserted through Finance Act, 2019.
- Inserted by the Finance Act, 2008.
- The word “Card” substituted by the Finance Act, 2005.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 415
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.