Lahore 28°C
Islamabad 24°C
Validation
(1) All notifications and orders issued and notified, in exercise of the powers conferred upon the Federal Government, before the commencement of Finance Act, 2017 shall be deemed to have been validly issued and notified in exercise of those powers.
(2) Notwithstanding any omission, irregularity or deficiency in the establishment, or conferment of powers and functions, of the Directorate-General (Intelligence and Investigation), Inland Revenue and authorities specified in section 230, all orders passed, notices issued and actions taken in exercise or purported exercise of the powers and functions of the Commissioner under this Ordinance by the Directorate-General (Intelligence and Investigation), Inland Revenue or the authorities specified in section 230 shall be deemed to have been validly passed, issued and taken under this Ordinance.
(2) Notwithstanding any omission, irregularity or deficiency in the establishment, or conferment of powers and functions, of the Directorate-General (Intelligence and Investigation), Inland Revenue and authorities specified in section 230, all orders passed, notices issued and actions taken in exercise or purported exercise of the powers and functions of the Commissioner under this Ordinance by the Directorate-General (Intelligence and Investigation), Inland Revenue or the authorities specified in section 230 shall be deemed to have been validly passed, issued and taken under this Ordinance.
Amendment history (8)
- (Amendment) Ordinance, 2010 and remained effective till 05.06.2010.Added by the Finance Act,
- Inserted by the Finance Act, 2013.
- The word “no” substituted by the Finance Act, 2002.
- Sub-section (2) omitted by the Finance Act, 2010. The omitted sub-section (2)
- Added by Finance Act 2017.
- Re-numbered by the Finance Act, 2018.
- Added by the Finance Act, 2018.
- Section 242 added by the Finance Act, 2021. Earlier this amendment was made through Tax Laws
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 501
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.