Offences in Pakistani tax law
Sections across 5 laws whose headings refer to offences. 13 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
4 matching sections in the 2026-06-30 version.
- section 182: Offences and penalties
- section 200: Offences by companies and associations of persons
- section 202: Power to compound offences
- section 203E: Cognizance of offences by Special Judges
Customs Act, 1969
4 matching sections in the 2025-06-30 version.
- section 32B: Compounding of offence
- section 155K: Offences in relation to the security of or unauthorized use of unique user identifiers
- section 156: Punishment for offences
- section 185A: Cognizance of offences by Special Judges
Federal Excise Act 2005
3 matching sections in the 2026-06-30 version.
- section 19: Offences, penalties, fines and allied matters
- section 20: Appointment of Special Judges for trial of offences
- section 21: Trial of offences by Special Judge
Sales Tax Rules, 2006
1 matching section in the 2025-06-30 version.
Sales Tax Act, 1990
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with offences?
5 of the laws published here contain provisions whose headings mention offences, across 13 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 4.
Where is offences 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.