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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter XXI

OFFENCES AND PROSECUTION

Punishment for obstructing an income tax authority.
1[165B. A person who obstructs an income tax authority in discharge of functions under this Ordinance shall commit an offence punishable with imprisonment for a term not exceeding one year, or with a fine, or with both.]

  • 1
    Section 165B was added after section 165A by section 53 of the Finance Act, 2011 (Act No. XII of 2011) .
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