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s. 215

Furnishing of returns, documents etc

Administration

(1) Where, by virtue of an order under section 210, the Commissioner has delegated to any an officer of Inland Revenue the function and power to receive, or to call for and receive, any returns of income, certificates, documents, accounts and statements from any person the person shall furnish such returns, certificates, documents, accounts and statements to that officer of Inland Revenue and, when furnished, shall be treated as having been furnished to the Commissioner.
(2) where a person is allowed, under any provision of this Ordinance, to make an application to the Commissioner and the Commissioner has delegated to any officer of Inland Revenue the function or power to receive the application, such application, when made, shall be treated as having been made to the Commissioner.
Amendment history (5)
  • Section 215 substituted by the Finance Act, 2002. The substituted section 215
  • The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been
  • The words “or persons or class of persons (hereinafter called ‘filer’),” omitted through Finance Act, 2019.
  • The word “filer” substituted by “person” through Finance Act, 2019.
  • The Sub-section (2) substituted by the Finance Act, 2022. The substituted sub-section read as

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

Source FBR PDF page 443

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.