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s. 198

Prosecution for unauthorised disclosure of information by a public servant

Procedure

Prosecution for unauthorised disclosure of information by a public servant.— A person who discloses any particulars in contravention of sub- section 1B of section 107 or section 216 shall commit an offence punishable on conviction with a fine of not less than five hundred thousand rupees 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.