Recovery of arrears in Pakistani tax law
Sections across 8 laws whose headings refer to recovery of arrears. 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 138: Recovery of tax out of property and through arrest of taxpayer
- section 138A: Recovery of tax by District Officer (Revenue)
- section 140: Recovery of tax from persons holding money on behalf of a taxpayer
- section 142: Recovery of tax due by non-resident member of an association of persons
- section 146A: Initiation, validity, etc., of recovery proceedings
- section 146B: Tax arrears settlement incentives scheme
- section 146C: Assistance in the recovery and collection of taxes
- section 146D: Recovery of liability outstanding under other laws
- section 162: Recovery of tax from the person from whom tax was not collected or deducted
- section 163: Recovery of amounts payable under this Division
Customs Act, 1969
3 matching sections in the 2025-06-30 version.
- section 196P: Recovery of sums due under an order of settlement
- section 202: Recovery of Government dues
- section 213: Recovery of money upon certain documents
Sales Tax Act, 1990
3 matching sections in the 2026-06-30 version.
- section 11E: Assessment of tax and recovery of tax not levied or short levied or erroneously refunded
- section 48: Recovery of arrears of tax
- section 56A: Agreement for the exchange of information or assistance in recovery of taxes
Federal Excise Rules, 2005
2 matching sections in the 2023-10-31 version.
Income Tax Rules, 2002
2 matching sections in the 2002-06-30 version.
- section 123: Form of notice of recovery to be issued by Commissioner
- section 196: Recovery from surety
Sales Tax Rules, 2006
2 matching sections in the 2025-06-30 version.
- section 75: Master registers to be maintained by the referring authority and the Recovery Officer
- section 139: Recovery from surety
Federal Excise Act 2005
1 matching section in the 2026-06-30 version.
Finance Act
1 matching section in the 2024-06-30 version.
Questions
Which Pakistani tax laws deal with recovery of arrears?
8 of the laws published here contain provisions whose headings mention recovery of arrears, across 24 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 10.
Where is recovery of arrears 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.