Offences and Prosecutions Chapter- 24
- Prosecution for non-compliance with
notice under section 116A
Any person who, without
reasonable excuse, fails to comply
with a notice u/s 116A(2); shall
commit an offence punishable on
conviction with imprisonment up to
one year or with a fine up to a
penalty of RS. 50,000 or both.195A
- Prosecution for enabling offshore tax
evasion
Any enabler who enables, guides
or advises any person to design,
arrange or manage a transaction
or declaration in such a manner
which results in offshore tax
evasion, shall commit an offence
punishable on conviction with
imprisonment for a term not
exceeding 7 years or with a fine
up to Rs. 5 million or both.195B
- Prosecution for obstructing an income tax
authority
Fine or imprisonment for a term
not exceeding1 year, or both.196
- Prosecution for disposal of property to
prevent attachment
Fine up to Rs.100,000 or
imprisonment for a tern not
exceeding three years, or both.197
- Prosecution for unauthorized disclosure
of information by a public servant
Fine not below Rs. 500,0 00 or
imprisonment for a term not
exceeding one year, or both.198 , 107(1B) and
216- Prosecution for abetment Fine or imprisonment for a term
not exceeding 3 years, or both.
199
- Offences by companies and association of persons [U/s 200]
Where an offence as stated above is committed by a company, every person who, at the time the
offence was committed, was -
(a) the principal officer, a director, general manager, company secretary or other similar officer of
the company; or
(b) acting or purporting to act in that capacity,
shall be guilty of the offence and all the provisions of this Ordinance shall apply accordingly.
Where an offence as stated above is committed by an AOP, every person who, at the time the
offence was committed, was a member of the association shall be, guilty of the offence and alt the
provisions of this Ordinance shall apply accordingly.- Institutions of prosecution proceedings without prejudice to other action [U/s 201]
Notwithstanding anything contained in any law for the time being in force, a prosecution for an
offence against this Ordinance may be instituted without prejudice to any other liability incurred by
any person under the Income tax Ordinance, 2001.- Power to compound offences [U/s 202]
If a person has committed any offence, the Chief Commissioner may, with the prior approval of the
Board, either before or after the institution of proceedings, compound such offence on payment of tax
due along with default surcharge and penalty under the Income tax Ordinance, 2001.- Trial by Special Judge [U/s 203]
(1) The Federal Government may, by notification in the official Gazette, appoint as many special
judges as it may consider necessary, and where it appoints more than one Special judge, it