Clouds Lahore 28°C Clouds Karachi 34°C Clouds Islamabad 24°C

← All sections

s. 202

Power to compound offences

Procedure

Power to compound offences.—Notwithstanding any provisions of this Ordinance, where any person has committed any offence, the Chief Commissioner may, with the prior approval of the Board, either before or after the institution of proceedings, compound such offence subject to payment of tax due along with default surcharge and penalty as is determined under the provisions of this Ordinance.
Amendment history (5)
  • Section 202 substituted by the Finance Act, 2009. The substituted sub-section “202”
  • The words “Director General” substituted by Finance Act, 2012.
  • The words “additional tax” substituted by Finance Act, 2010.
  • Sub-section (1) substituted by Finance Act, 2010. The substituted sub-section (1)
  • Full stop substituted by a colon and a proviso added by the Finance Act, 2014.

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

Source FBR PDF page 418

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.