Deduction / Payment of Tax Chapter- 23
It shall not be open to a taxpayer to question before the District Officer (Revenue) the validity or
correctness of any certificate issued or any such certificate as amended or any fresh certificate.
The several modes of recovery shall be deemed to be neither mutually exclusive nor affect in any
way any other law for the time being in force relating to the recovery of debts due to the Government
and the Commissioner Inland Revenue may have recourse to any such mode of recovery
notwithstanding that the tax due is being recovered from a taxpayer by any other mode.- Tax arrears settlement incentives scheme [Section 146B]
The Board may make scheme in respect of recovery of tax arrears or withholding taxes and waiver of
default surcharge or penalty levied thereon. The Board may make rules u/s 237 for implementation of
such scheme.30 A. Assistance in the recovery and collection of taxes [Section 146C]
The provisions of sections 138, 138A, 138B, 139, 140, 141, 142, 143, 144, 145, 146, 146A, and 146B
shall mutatis mutandis apply in respect of assistance in collection and recovery of taxes in pursuance
of a request from a foreign jurisdiction under a tax treaty, a multilateral convention, an
intergovernmental agreement or similar arrangement or mechanism.- Refunds [Section 170 and Rule 71]
A taxpayer who has paid tax in excess of the amount which the taxpayer is liable to pay under ITO,
2001 may apply to the Commissioner Inland Revenue for a refund of the excess.
Where any advance or loan u/s 2(19)(c) is repaid by a taxpayer, he shall be entitled to a refund of the
tax, if any, paid by him as a result of such advance or loan having been treated as dividend as stated
above.
An application for a refund as above shall be -
(a) made in the prescribed form;
(b) verified in the prescribed manner; and
(c) made within three years of the later of -
(i) the date on which the Commissioner Inland Revenue has issued the assessment order to
the taxpayer for the tax year to which the refund application relates; or
(ii) the date on which the tax was paid
Where the Commissioner Inland Revenue is satisfied that tax has been overpaid, the
Commissioner Inland Revenue shall-
(a) apply the excess in reduction of any other tax due from the taxpayer under this
Ordinance;
(b) apply the balance of the excess, if any, in reduction of any outstanding liability of
the taxpayer to pay other taxes; and
(c) refund the remainder, if any, to the taxpayer.
The Commissioner Inland Revenue shall, within 60 days of receipt of a refund application as stated
above serve on the person applying for the refund an order in writing of the decision after providing
the taxpayer an opportunity of being heard.
The Board may make rules regulating procedure for expeditious processing and automatic payment
of refunds through centralized processing system with effect from a date to be notified by the Board.
A person aggrieved by-
(a) an order passed as above; or
(b) the failure of the Commissioner Inland Revenue to pass an order within the time specified as
above, may prefer an appeal.
Refund Application [Rule 71]