Income Tax Authorities Chapter- 19
Court in connection with any prosecution of the public servant arising out of any such
investigation;
(q) to an authorized officer of the government of any country outside Pakistan with which the
Government has entered into an agreement for the avoidance of double taxation and the
prevention of fiscal evasion; or
(r) to the Federal Tax Ombudsman.
(s) to the Financial Monitoring Unit (FMU) for the purpose of performing functions as laid
down in the Anti-Money Laundering Act, 2010.
(t) in respect of any high-level public officials and public servants in BPS-17 and above, their
spouses, children or benamidars, or any person in relation to whom the afore-mentioned
persons are beneficial owner:
Provided that nothing in clause (t) shall apply to those who are expressly excepted under
clause (iv) of sub-section (m) of section 5 of the National Accountability Ordinance, 1999
(Ordinance No. XVIII of 1999).
Explanation.— "High-level public officials" mean politically exposed persons as defined by
a rule, regulation, executive order or instrument; or under any law for the time being in
force.
(4) Nothing in this section shall apply to the production by a public servant before a Court of any
document, declaration, or affidavit filed or the giving of evidence by a public servant in respect
thereof.
(5) Nothing contained as above shall prevent the CIR from publishing, with the prior approval of
Government, any such particulars as are referred therein.
(6) Nothing contained in sub-section (1) shall prevent the FG from publishing particulars and the
amount of tax paid by a holder of a public office as defined in the National Accountability
Bureau Ordinance, 1999.
(6A) Nothing contained in sub-section (1) shall prevent the Board from providing data to any person
approved by the Federal Government to process and analyze such data for broadening of tax
base or for checking evasion:
Provided that such data shall be anonymized before transmission to the person and identifying
particulars of the taxpayers shall be kept confidential.
(6B) Nothing contained in sub-section (1) shall prevent the Board from publishing the names of
offshore evaders, in the print and electronic media who have evaded offshore tax equal to or
exceeding rupees two and half million.
(6C) Nothing contained in sub-section (1) shall prevent the Board from publishing the names of
offshore tax enablers, in the print and electronic media who have enabled offshore tax evasion.
(7) Any person to whom any information is communicated and any person employee under the
first-mentioned person's control, shall be, in respect of that information, subject to the same
rights, privileges, obligations, and liabilities as if the person were a public servant.
(8) No prosecution may be instituted except with the previous sanction of the Board.- Proceeding against authority and persons (U/S 216A) – omitted by Finance Act, 2022
1) Subject to section 227, the Board shall prescribe rules for initiating criminal proceedings against
any authority mentioned in section 207 and officer of the Directorate General mentioned in
Part II and Part III of Chapter XI including any person subordinate to the aforesaid authorities or
officers of the Directorates General who wilfully and deliberately commits or omits an act
which results in under benefit or advantage to the authority or the officer or official or to any other
person.
2) Where proceedings under sub-section (1) have been initiated against the authority or officer or
official, the Board shall simultaneously intimate the relevant Government agency to initiate criminal
proceedings against the person referred to in sub-section (1)