Tax Book 2023

Offences and Prosecutions Chapter- 24

(a) 200,000

(b) 100,000

(c) 400,000

(d) 50,000

Q.23. Where any person, in the course of any income tax proceedings, concealed income or furnished
inaccurate particulars of such income to the extent that has impact on revenue of Rs.__or more
shall punishable with imprisonment up to two years or with fine or both.
(a) 500,000
(b) 100,000
(c) 400,000
(d) 50,000

Q.24. A person who knowingly or recklessly uses a false National Tax Number Certificate on a return or
other document prescribed shall punishable with a fine not exceeding Rs.__or
imprisonment for a term not exceeding two years, or both.
(a) 500,000
(b) 50,000
(c) 100,000
(d) 10,000

Q.25. Where the owner of any property sells the property after the receipt of a notice from the CIR to
prevent the CIR from attaching it, shall punishable with a fine up to Rs.__or imprisonment
for a tern not exceeding three years, or both.
(a) 500,000
(b) 50,000
(c) 100,000
(d) 10,000

Q.26. Where a person knowingly and will-fully aids, abets, assists, incites or induces another person to
commit an offence under the Income Tax Ordinance, 2001 the first mentioned person shall
punishable with a fine or imprisonment for a term not exceeding ____years, or both.
(a) 3
(b) 2
(c) 4
(d) 5

Q.27. Where an offence is committed by a company, ___ shall be guilty of the offence.

(a) principal officer

(b) director

(c) general manager or secretary

(d) all of above

Q.28. Where an offence is committed by an AOP, ___ shall be guilty of the offence.

(a) employee

(b) members

(c) legal representative

(d) all of above