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s. 196

Prosecution for obstructing an income tax authority

Procedure

Prosecution for obstructing an income tax authority. — A person who obstructs an income tax authority in discharge of functions under this Ordinance shall commit an offence punishable on conviction with a fine or imprisonment for a term not exceeding one year, or both.
Amendment history (6)
  • The words “a taxation officer” substituted by the Finance Act, 2002.
  • Inserted by the Finance Act, 2009.
  • 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 417

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.