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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

[ 4th June, 1984 ]

Chapter XXII

MISCELLANEOUS

Reward to officers and employees of the Board and its subordinate income tax offices 1[* * *]

2[184D.- (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, the Board may, in such manner and in such circumstances and to such extent as may be prescribed, grant reward to the following persons :-

 

(a) an officer or employee of the Board and its subordinate tax offices for outstanding performance 3[, collection] of taxes and detection of tax evasion;

 

(b) any other person for furnishing information leading to detection of tax evasion.

 

(2) The Board may, in addition to the reward mentioned in sub-section (1), grant reward to officers and employees of the Board and its subordinate tax offices for a financial year for collecting of revenue in excess of the revenue target as may be prescribed.]

 
  • 1
    The words “for collection and detection of evasion of taxes” were omitted by section 53(a) of the Finance Act, 2014 (Act No. IV of 2014) (with effect from 1st July, 2014).
  • 2
    Section 184D was substituted by section 65 of the Finance Act,2010(Act No.XXXIII of 2010).
  • 3
    The comma and word “, collection” were substituted for the words “in collection” by section 53(b) of the Finance Act, 2014 (Act No. IV of 2014) (with effect from 1st July, 2014).
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