Income Tax Authorities Chapter- 19
(3) For the removal of doubt it is hereby declared that Board shall be deemed always to have had
the power to select any persons or classes of persons for audit of Income Tax affairs.
Explanation.– For the removal of doubt, it is declared that the powers of the CIR under section 177
are independent of the powers of the Board under this section and nothing contained in this section
restricts the powers of the CIR to call for the record or documents including books of accounts of a
taxpayer for audit and to conduct audit under section 177.- Automatic selection for audit [U/s 214D] Deleted by Finance Act, 2018
17A. Closure of audit [U/s 214E]
- Notwithstanding the omission of section 214D, audit of income tax affairs of a taxpayer under
sub-section (2) of section 214D shall be deemed to have been concluded, if─
a) taxpayer has been selected for audit under sub-section (1) of the omitted section
214D;
b) notice under section 122 has not been issued;
c) the taxpayer has revised return voluntarily, by thirty first day of December, 2018,
along-with payment of 25% higher tax than the tax paid with return on the basis of
taxable income and where no tax is payable 2% of the turnover and where no turnover
is declared penalty under entry at Serial No. 1 of sub-section (1) of section 182 has
been paid voluntarily:
Provided that the condition of revision, 25% higher tax or 2% of the turnover shall not
apply, if the taxable income of the taxpayer includes only salary income or income subject to
final taxation under sub-section (1) of section 169 or subject to taxation under section 5, 5AA,
6, 7, 7A or 7B.
Explanation.— For the removal of doubt it is clarified that only audit initiated as a result of
automatic selection under the omitted section 214D shall stand abated under this section and
audit initiated or to be initiated on the basis of definite information or otherwise as per
provisions of section 177 or 214C shall be conducted independently.
Notwithstanding anything contained in sub-section (1), the Board may prescribe procedure
for conclusion of audit of income tax affairs of a person automatically selected for audit under
omitted section 214D.
The prescribed procedure under sub-section (2) may include acceptance of declared income
of a taxpayer for a tax year subject to conditions specified therein.
Furnishing of returns, documents etc [U/s 215]
Where, by virtue of an order of delegation of power by the CIR to any OIR the function and power to
receive an application, or to call for and receive, any returns of income, certificates, documents,
accounts and statements from any person or persons or class of persons, the person on furnishing of
aforesaid documents, shall be treated as having been furnished to the CIR.- Disclosure of information by a public servant [U/s 216]
(1) All particulars contained in -
(a) any statement made, return furnished, or accounts or documents produced.
(b) any evidence given, or affidavit or deposition made, in the course of any proceedings
under this Ordinance, other than proceedings of offences and prosecutions; or
(c) any record of any assessment proceedings or any proceeding relating to the recovery of
a demand, shall be confidential and no public servant save as provided in this Ordinance
may disclose any such particulars.
(2) Notwithstanding anything contained in the Qanune-Shahadat, 1984 (P.O. No. 10 of 1984), the
National Accountability Ordinance, 1999 (XVIII of 1999), the Federal Investigation Agency Act,