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s. 99B

Special procedure for small traders and shopkeepers

Special Industries

Special procedure for small traders and shopkeepers:- Notwithstanding anything contained in this Ordinance the Board with the approval of the Minister- in-charge may, by notification in the official Gazette, prescribe special procedure for scope , rate and payment of tax including fixed tax, filing of return, audit and assessment in respect of such small traders and shopkeepers, in such cities or territories, as may be specified therein.
Amendment history (4)
  • The words “Federal Government” substituted by the Finance Act, 2021.
  • Expression “and payment of tax, filing of return” substituted by the Finance Act, 2026.
  • New section 99C inserted through Finance Act, 2019
  • New section 99D inserted by the Finance Act, 2023.

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

Source FBR PDF page 172

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.