FBR POWER TO ENFORCE FILING OF RETURNS | DISCONTINUATION OF UTILITIES

Through ?Third Ammendment ?Ordinance, 2021 ?FBR has been vested with powers to issue Income Tax General Order in respect of persons who are not appearing on ATL but are liable to file tax returns . FBR has ?vested with the powers of

1.??????Disabling of Mobile Phone SIM,

2.??????Discontinuation of electricity and gas connections.

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

(1) Notice under ?section 114 has been issued;

?(2) Date of compliance of the notice under section 114 has elapsed and

(3) The person has not filed the return.

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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