Offences and Prosecutions Chapter- 24
ICMAP PAST PAPERS THEORECTICAL QUESTIONS
Q. NO. 2 (a)(iii) WINTER 2009 M/s Z Attari Ltd., has a tax year ending on 30th June, is feeling difficulty in
filing the return in time. You are required to advice the management on the following issues:
What penalties shall be applicable in respect of the following contraventions of the law:
(a) Failure in furnishing a return;
(b) Non-payment of tax or failure in payment of tax
(c) Concealment of Income.
Q. NO. 2 (b) WINTER 2006 Discuss the following under Income tax Ordinance, 2001
(i) Penalty for failure to furnish a return or statement u/s 182
Q. NO. 3 (a) SUMMER 2006 What are the conditions for imposition of penalty as given in section 190 of
Income tax Ordinance, 2001?
Q. NO. 3 (b) SUMMER 2006 What are the penalties under ITO-2001 for failure to:-
Maintain records (ii) Give notice for discontinuance of business
Q. NO. 8 (b) WINTER 2004 Describe details of the following penalties, as given in Income tax Ordinance,
2001.
1 - Penalty for failure to furnish a return or statement
2 - Penalty for non-compliance with the notice