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s. 195B

Prosecution for enabling offshore tax evasion

Procedure

Prosecution for enabling offshore tax evasion.– Any enabler who enables, guides or advises any person to design, arrange or manage a transaction or declaration in such a manner which results in offshore tax evasion, shall commit an offence punishable on conviction with imprisonment for a term not exceeding seven years or with a fine up to five million Rupees or both.
Amendment history (8)
  • Inserted by the Finance Act, 2009.
  • 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.
  • Inserted by the Finance Act, 2016.
  • Inserted by the Finance Act, 2013.
  • The words “six months” substituted by the Finance Act, 2013.
  • Inserted by the Finance Act, 2003.

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 416

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.