Income Tax Authorities Chapter- 19
1974 (VIII or 1975) and the Right of Access to Information Act, 2017 (XXXIV of 2017), or any
other law for the time being in force, no court or other authority shall, save as provided in the
Ordinance, require any public servant to produce before it any return, accounts, or documents
contained in or forming a part of the records relating to any proceedings under the Ordinance,
or declarations made under the Voluntary Declaration of Domestic Assets Act, 2018, the
Foreign Assets (Declaration and Repatriation) Act, 2018 or the Assets Declaration Act, 2019 or
any records of the Income Tax Department generally, or any part thereof, or to give evidence
before it in respect thereof.
(3) Nothing contained in sub-section (1) shall preclude the disclosure of any such particulars-
(a) to any person acting in the execution of this Ordinance, where it is necessary to disclose
the same to him for the purposes of this Ordinance;
(b) to any person authorized by the CIR, in this behalf, where it is necessary to disclose the
same to such person for the purposes of processing of data and preparation of computer
printouts relating to returns of income or calculation of tax;
(c) where the disclosure is occasioned by the lawful employment under this Ordinance of any
process for the service of any notice or the recovery of any demand;
(d) to the Auditor-General of Pakistan for the purpose of enabling the Auditor-General to
discharge his functions under the Constitution;
(e) to any officer appointed by the Auditor-General of Pakistan or the CIR to audit income tax
receipts or refunds;
(f) to any officer of the FG or a Provincial Government authorized by such Government in
this behalf as may be necessary for the purpose of enabling that Government to levy or
realize any tax imposed by it;
(g) to any authority exercising powers under the Federal Excise Act, 2005, the Sales Tax Act.
1990, the Wealth Tax Act, 1963 or the Customs Act, 1969, as may be necessary for the
purpose of enabling its duty to exercise such powers;
(h) occasioned by the lawful exercise by a public servant of powers under the Stamp Act,
1899 to impound an insufficiently stamped document;
(i) to the SBP to enable it to compile financial statistics of international investment and
balance of payment;
(j) as may be required by any order made u/s 19(2) of the Foreign Exchange Regulation Act.
1947 or for the purposes of any prosecution for an offence u/s 23 of that Act;
(k) to the SECP or the Monopolies Control Authority for the purposes of the Securities and
Exchange Ordinance, 1969, the Monopolies and Restrictive Trade Practices Ordinance,
1970, the Companies Act, 2017 or the SECP Act, 1997, as the case may be;
(ka) Employees Old Age Benefit Institution in respect of information regarding salaries in
statements furnished under section 165
(kb) omitted by Finance Act, 2022.
(l) relevant to any inquiry into a charge of misconduct in connection with income tax
proceedings against a legal practitioner or an accountant;
(m) to a Civil Court in any suit or proceeding to which the FG or any income tax authority is a
party which relates to any matter arising out of any proceedings under this Ordinance;
(n) for the purposes of a prosecution for any offence under the Pakistan Penal Code, 1860 in
respect of any such statement, returns, accounts, documents, evidence, affidavit or
deposition, or for the purposes of a prosecution for any offence under this Ordinance;
(o) relevant to any inquiry into the conduct of an official of the Income Tax Department to any
person or officer appointed to hold such inquiry, or to a Public Service Commission, when
exercising its functions in relation to any matter arising out of such inquiry;
(p) as may be required by any officer or department of the FG or of a Provincial Government
for the purpose of investigation into the conduct and affairs of any public servant, or to a