Documents in Pakistani tax law
Sections across 7 laws whose headings refer to documents. 36 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.
Customs Act, 1969
11 matching sections in the 2025-06-30 version.
- section 26: Obligation to produce documents and provide information
- section 48: Power to require production of documents and ask questions
- section 54: Conveyances other than vessels to deliver documents and answer questions before departure
- section 155M: Requisition of documents
- section 155N: Documents in foreign language
- section 155O: Authorised officer may take possession of and retain documents and records
- section 166: Power to summon persons to give evidence and produce documents or things
- section 188: Presumption as to documents in certain cases
- section 204: Issue of certificate and duplicate of customs document
- section 205: Amendment of documents
- section 213: Recovery of money upon certain documents
Income Tax Rules, 2002
9 matching sections in the 2002-06-30 version.
- section 29: Books of account, documents and records to be maintained
- section 32: General form of books of accounts, documents and records
- section 33: Books of account documents and records to be kept at the specified place
- section 73: Furnishing of documents and returns etc
- section 74: Service of documents electronically
- section 109: Returns, statements and other documents that may be required to be furnished
- section 116: Returns, statements and other documents that may be required to be furnished
- section 209: Execution of documents and endorsement of negotiable instruments
- section 229: Filing of returns, statements and documents and issuance of orders, notices through computers
Income Tax Ordinance, 2001
6 matching sections in the 2026-06-30 version.
- section 118: Method of furnishing returns and other documents
- section 119: Extension of time for furnishing returns and other documents
- section 179: Accounts, documents, records and computer-stored information not in Urdu or English language
- section 215: Furnishing of returns, documents etc
- section 217: Forms and notices; authentication of documents
- section 218: Service of notices and other documents
Sales Tax Act, 1990
4 matching sections in the 2026-06-30 version.
- section 24: Retention of record and documents for six years
- section 37: Power to summon persons to give evidence and produce documents in inquiries under the Act
- section 38B: Obligation to produce documents and provide information
- section 69: Issuance of duplicate of sales tax documents
Federal Excise Act 2005
3 matching sections in the 2026-06-30 version.
- section 23: Power to summon persons to give evidence and produce documents in inquiries
- section 43A: Issuance of duplicate of Federal Excise documents
- section 47: Service of notices and other documents
Sales Tax Rules, 2006
2 matching sections in the 2025-06-30 version.
Federal Excise Rules, 2005
1 matching section in the 2023-10-31 version.
Questions
Which Pakistani tax laws deal with documents?
7 of the laws published here contain provisions whose headings mention documents, across 36 sections in total. The largest number sit in the Customs Act, 1969 with 11.
Where is documents 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.