The Commissioner in Pakistani tax law
Sections across 6 laws whose headings refer to the commissioner. 20 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 Rules, 2002
6 matching sections in the 2002-06-30 version.
- section 76: Prescribed form of appeal to the Commissioner (Appeals)
- section 81A: Taxpayer’s registration by the Commissioner
- section 123: Form of notice of recovery to be issued by Commissioner
- section 129: Investigation by Commissioner
- section 157: Order for payment of coin or currency notes to the Commissioner
- section 218: Appeal against a decision of Commissioner
Sales Tax Rules, 2006
5 matching sections in the 2025-06-30 version.
- section 9: Option to file application with Commissioner Inland Revenue
- section 150ZQK: Functions of the Commissioner Inland Revenue
- section 150ZZG: Seal of the Commissioner (Appeals)
- section 150ZZK: Responsibility of the Commissioner
- section 158C: Processing of applications by the Commissioner
Income Tax Ordinance, 2001
4 matching sections in the 2026-06-30 version.
- section 122A: Revision by the Commissioner
- section 122B: Revision by the Chief Commissioner
- section 127: Appeal to the Commissioner (Appeals)
- section 178: Assistance to Commissioner
Federal Excise Rules, 2005
2 matching sections in the 2023-10-31 version.
- section 48: Procedure for appeals to Commissioner (Appeals)
- section 48O: Seal of the Commissioner (Appeals)
Federal Excise Act 2005
2 matching sections in the 2026-06-30 version.
- section 33: Appeals to Commissioner (Appeals)
- section 35: Powers of Board or Commissioner to pass certain orders
Sales Tax Act, 1990
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with the commissioner?
6 of the laws published here contain provisions whose headings mention the commissioner, across 20 sections in total. The largest number sit in the Income Tax Rules, 2002 with 6.
Where is the commissioner 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.