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[Section Index]

The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter XXII

MISCELLANEOUS

Tax-payer’s identification number
 

1[184B.2[(1) Every assessee or any person who applies manually or electronically for a Taxpayer’s Identification Number will be issued a certificate containing twelve-digit Taxpayer’s Identification Number and such other particulars in such manner as may be prescribed:

 
 

Provided that twelve-digit Tax-payer’s Identification Number may be issued without any application where any income tax authority has found a person having taxable income during the year and possesses such necessary information of that person for issuance of twelve-digit Tax-payer’s Identification Number.]

 

(2) Board may, by general or special order in writing, direct any person or classes of persons who already hold a Tax-payer's Identification Number to furnish such information or documents for the purpose of re-registration and thereafter issue 3[twelve-digit] a new Taxpayer's Identification Number.]

 

4[(3) Every existing assessee having ten-digit Tax-payer’s Identification Number or a Temporary Registration Number (TRN) shall have to obtain twelve-digit Tax-payer’s Identification Number (TIN) before the last date of submission of return of income as required under section 75.]

 

  • 1
    Section 184B was substituted by section 55 of the Finance Act, 2011 (Act No. XII of 2011) .
  • 2
    Sub-section (1) was substituted by section 51(a) of the Finance Act, 2014 (Act No. IV of 2014) (with effect from 1st July, 2014).
  • 3
    The words “twelve-digit” were inserted after the words “thereafter issue a new” by section 51(b) of the Finance Act, 2014 (Act No. IV of 2014) (with effect from 1st July, 2014).
  • 4
    Sub-section (3) was added by section 51(c) of the Finance Act, 2014 (Act No. IV of 2014) (with effect from 1st July, 2014).
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