Lahore 28°C
Islamabad 24°C
Income tax authorities to follow orders of the Board
(1) Subject to sub-section (2), all income tax authorities and other persons employed in the execution of this Ordinance shall observe and follow the orders, instructions and directions issued by the Board .
(2) No orders, instructions or directions shall be given by the Board that will interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate function.
(2) No orders, instructions or directions shall be given by the Board that will interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate function.
Amendment history (6)
- Substituted by the Finance Act, 2002. The substituted section 213
- The words “Central Board of Revenue” substituted by the Finance Act, 2007.
- Section 214 substituted by the Finance Act, 2002. The substituted section 214
- Inserted by the Finance Act, 2009.
- Colon substituted by the Finance Act, 2012.
- Inserted by the Finance Act, 2012.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 440
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.