How Section 114B of the Income Tax Ordinance Impacts Taxpayers in Pakistan

Federal Board of Revenue has introduced a new section of 114 (B) in Income Tax Ordinance 2001 that empowers the commissioner to disabling of mobile phones or mobile sims also the discontinuation of the electricity or gas bills.

Before inclusion of any person in the general order, following conditions are required to be met:

  • Notice under section 114 has been issued;
  • Date of compliance of the notice under section 114 has elapsed and
  • The person has not filed the return.

New section 114B added through Finance Act, 2022. Whereby, FBR has been given powers to issue Income Tax General Order in respect of persons who are not appearing on the active taxpayers list (ATL) but are liable to file tax returns.

The concerned commissioner has also empowered to issue for restoration of Blocked Mobile Phone SIMs and electricity and gas connections in cases where he is satisfied that the return has been filed or the person was not required to file tax returns.

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