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

← All sections

s. 237B

Prize schemes to promote tax culture

Miscellaneous

(1) The Board may prescribe prize schemes to encourage the general public to make purchases, or avail services only from integrated enterprises issuing tax invoices.
(2) The Board may prescribe procedure for mystery shopping in respect of invoices issued by integrated enterprises randomly and in case of any discrepancy, all the relevant provisions of the Ordinance shall apply accordingly.
Amendment history (10)
  • Added by the Finance Act, 2008.
  • Sub-section (3) added by the Finance Act, 2022.
  • Section 237B added by the Finance Act, 2022.
  • Section 237C inserted by the Finance Act, 2026.
  • Sub-section (1) substituted by the Finance Act, 2002. The substituted sub-section (1)
  • Sub-section (2) substituted by the Finance Act, 2002. The substituted sub-section (2)
  • Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002
  • Sub-section (3) substituted by the Finance Act, 2002. The substituted sub-section (3)
  • The word “sub-section” substituted by the Finance Act, 2005.
  • The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been

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

Source FBR PDF page 496

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.