Income Tax Authorities Chapter- 19
3) The proceedings under this section shall be without prejudice to any other liability that the authority
or officer or official or the person may incur under any other law for the time being in force- Forms and notices, authentication of documents [U/s 217]
Forms, notices, returns, statement, tables and other documents required under this Ordinance may
be in such form as determined by the Board for the efficient administration of this Ordinance and
publication of such documents in the official Gazette shall not be required-
The CIR shall make the documents available to the public in the manner prescribed.
A notice or other document issued, served or given by the CIR under this Ordinance shall be
sufficiently authenticated if the name or title of the CIR, or authorized OIR, is printed, stamped or
written on the notice or document or if it is computer generated and bears the authentication in the
manner prescribed by the Board.- Service of notices and other documents [U/s 218]
(1) Any notice, order or requisition required to be served on a resident individual for the purposes
of this Ordinance shall be treated as properly served on the individual if -
(a) personally served on the individual or, in the case of an individual under a legal disability
or a non-resident individual, the representative of the individual,
(b) sent by registered post or courier service to the place specified in clause (b) of sub-
section (2) or to the individual's usual or last known address in Pakistan;
(c) served on the individual in the manner prescribed for service of a summons under the
Code of Civil Procedure, 1908. or
(d) served on the individual electronically in the prescribed manner.
(2) The aforesaid provisions shall apply as it is in case of representative of a non resident
individual in Pakistan.
(3) Where an AOP is dissolved, any notice, order or requisition required to be served under this
Ordinance on the association may be served on any person who was the principal officer or a
member of the association immediately before such dissolution.
(4) Where business has discontinued, any notice, order or requisition required to be served under
this Ordinance on the person discontinuing the business may be served on the person
personally or on any individual who was the person's representative at the time of
discontinuance.
(5) The validity of any notice issued as above shall not be called into question after the return to
which the notice relates has been furnished or the notice has been otherwise complied with.- Tax or refund to be computed to the nearest Rupee [U/s 219]
In the determination of any amount of tax or refund payable, fractions of a rupee less than fifty paisa
shall be disregarded and fractions of a rupee equal to or exceeding fifty paisa shall be treated as one
rupee.- Receipts for amounts paid [U/s 220]
The CIR shall give a receipt for any tax or other amount paid or recovered under this Ordinance.- Rectification of mistakes [U/s 221]
Already covered in chapter of “Assessment”.- Appointment of expert [U/s 222]
The CIR may appoint any expert as the CIR considers necessary for the purposes of this Ordinance,
including for the purposes of audit or valuation.- Proceedings under the Ordinance to be judicial proceedings [U/s 224]
Any proceedings under this Ordinance before the CIR, CIR (Appeals) or Appellate Tribunal shall be
treated as judicial proceedings.