The Board (FBR) in Pakistani tax law
Sections across 7 laws whose headings refer to the board (fbr). 21 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Income Tax Ordinance, 2001
5 matching sections in the 2026-06-30 version.
- section 170A: Electronic processing and electronic issuance of Refunds by the Board
- section 214: Income tax authorities to follow orders of the Board
- section 214B: Power of the Board to call for records
- section 214C: Selection for audit by the Board
- section 239A: Transition to Federal Board of Revenue
Customs Act, 1969
5 matching sections in the 2025-06-30 version.
- section 14: Stations for officers of customs to board and land
- section 20: Board’s power to grant exemption from duty in exceptional circumstances
- section 60: Power to depute officers of customs to board conveyances
- section 195: Power of the Board to call for and examine records etc
- section 223: Officers of Customs to follow Board’s orders, etc
Federal Excise Act 2005
4 matching sections in the 2026-06-30 version.
- section 35: Powers of Board or Commissioner to pass certain orders
- section 40: Power of Board to make rules
- section 42: Observance of Board’s orders, directions and instructions
- section 42B: Selection for audit by the Board
Sales Tax Act, 1990
3 matching sections in the 2026-06-30 version.
- section 45A: Power of the Board and Commissioner to call for records
- section 72: Officers of Sales Tax to follow Board’s orders, etc
- section 72B: Selection of audit by the Board
Sales Tax Rules, 2006
2 matching sections in the 2025-06-30 version.
- section 150XB: Provision of verification facility by the Board
- section 150ZQY: Functions and responsibilities of IT team of Board
Income Tax Rules, 2002
1 matching section in the 2002-06-30 version.
Finance Act
1 matching section in the 2024-06-30 version.
Questions
Which Pakistani tax laws deal with the board (fbr)?
7 of the laws published here contain provisions whose headings mention the board (fbr), across 21 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 5.
Where is the board (fbr) defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.