Information and disclosure in Pakistani tax law
Sections across 6 laws whose headings refer to information and disclosure. 24 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
10 matching sections in the 2026-06-30 version.
- section 165A: Furnishing of information by banks
- section 165B: Furnishing of information by financial institutions including banks
- section 175A: Real-time access to information and databases
- section 175AA: Exchange of banking and tax information related to high-risk persons
- section 176: Notice to obtain information or evidence
- section 179: Accounts, documents, records and computer-stored information not in Urdu or English language
- section 180: Power to collect information regarding exempt income
- section 191A: Prosecution for failure to furnish information in return of income
- section 198: Prosecution for unauthorised disclosure of information by a public servant
- section 216: Disclosure of information by a public servant
Customs Act, 1969
5 matching sections in the 2025-06-30 version.
- section 25AA: Power to use data exchange information for determination of customs value
- section 26: Obligation to produce documents and provide information
- section 155H: Confidentiality of information
- section 155Q: Electronic exchange of information and authentication through the Customs Computerized System
- section 192: Duty of certain persons to give information
Sales Tax Act, 1990
4 matching sections in the 2026-06-30 version.
- section 38A: Power to call for information
- section 38B: Obligation to produce documents and provide information
- section 56A: Agreement for the exchange of information or assistance in recovery of taxes
- section 56AB: Real-time access to information and databases
Income Tax Rules, 2002
2 matching sections in the 2002-06-30 version.
Pakistan Single Window Trade Data Dissemination, Exchange and Utilization Rules
2 matching sections in the 2023-06-30 version.
- section 5: Non-Disclosure Agreement
- section 11: Unauthorized disclosure or transmission of trade data
Sales Tax Rules, 2006
1 matching section in the 2025-06-30 version.
Questions
Which Pakistani tax laws deal with information and disclosure?
6 of the laws published here contain provisions whose headings mention information and disclosure, across 24 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 10.
Where is information and disclosure 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.