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s. 199

Prosecution for abetment

Procedure

Prosecution for abetment. — Where a person knowingly and wilfully aids, abets, assists, incites or induces another person to commit an offence under this Ordinance, the first-mentioned person shall commit an offence punishable on conviction with a fine or imprisonment for a term not exceeding three years, 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.