Section 194: Prosecution for improper use of National Tax Number Certificate
The Income Tax Ordinance, 2001 · Federal Acts · in_force
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194. Prosecution for improper use of National Tax Number 4[Certificate].— A person who knowingly or recklessly uses a false National Tax Number 5[Certificate] including the National Tax Number 6[Certificate] of another person on a return or other document prescribed or used for the purposes of this Ordinance shall commit an offence punishable with a fine 7[not exceeding fifty thousand rupees] or imprisonment for a term not exceeding two years, or both.
Effective date: 2001-09-13
Related sections
Section 193: Prosecution for failure to maintain recordsSection 195: Prosecution for making false or misleading statementsSection 192B: Prosecution for concealment of and offshore assetsSection 195A: Prosecution for non-compliance with notice under sectionSection 192A: Prosecution for concealment of incomeSection 195B: Prosecution for enabling offshore tax evasion
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