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s. 194

Prosecution for improper use of National Tax Number Certificate

Procedure

Prosecution for improper use of National Tax Number Certificate .— A person who knowingly or recklessly uses a false National Tax Number Certificate including the National Tax Number Certificate of another person on a return or other document prescribed or used for the purposes of this Ordinance shall commit an offence punishable with a fine not exceeding fifty thousand rupees or imprisonment for a term not exceeding two years, or both.
Amendment history (7)
  • 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.
  • The words “a taxation officer” substituted by the Finance Act, 2002.
  • Substituted “Sub-section (3) of section 187” by the Finance Act, 2015.
  • New sub-sections (195A) & (195B) inserted through Finance Act, 2019.

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.