Prosecution in Pakistani tax law
Sections across 5 laws whose headings refer to prosecution. 23 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
18 matching sections in the 2026-06-30 version.
- section 191: Prosecution for non-compliance with certain statutory obligations
- section 191A: Prosecution for failure to furnish information in return of income
- section 191B: Prosecution for non-registration
- section 192: Prosecution for false statement in verification
- section 192A: Prosecution for concealment of income
- section 192B: Prosecution for concealment of an offshore asset
- section 193: Prosecution for failure to maintain records
- section 194: Prosecution for improper use of National Tax Number Certificate
- section 195: Prosecution for making false or misleading statements
- section 195A: Prosecution for non-complia.nce with notice under section 416 116A
- section 195B: Prosecution for enabling offshore tax evasion
- section 196: Prosecution for obstructing an income tax authority
- section 197: Prosecution for disposal of property to prevent attachment
- section 198: Prosecution for unauthorised disclosure of information by a public servant
- section 199: Prosecution for abetment
- section 201: Institution of prosecution proceedings without prejudice to other action
- section 203B: Power to arrest and prosecute
- section 204: Power to tender immunity from prosecution
Customs Act, 1969
2 matching sections in the 2025-06-30 version.
- section 3CCA: Directorate General of Law and Prosecution
- section 185G: Persons who may conduct prosecution etc
Federal Excise Act 2005
1 matching section in the 2026-06-30 version.
Finance Act
1 matching section in the 2024-06-30 version.
Sales Tax Act, 1990
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with prosecution?
5 of the laws published here contain provisions whose headings mention prosecution, across 23 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 18.
Where is prosecution 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.