Section 193: Prosecution for failure to maintain records
The Income Tax Ordinance, 2001 · Federal Acts · in_force
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193. Prosecution for failure to maintain records.—A person who fails to maintain records as required under this Ordinance shall commit an offence punishable on conviction with – (a) where the failure was deliberate, a fine2[not exceeding fifty thousand rupees] or imprisonment for a term not exceeding two years, or both; or (b) in any other case, a fine3[not exceeding fifty thousand rupees].
Effective date: 2001-09-13
Related sections
Section 192B: Prosecution for concealment of and offshore assetsSection 194: Prosecution for improper use of National Tax Number CertificateSection 192A: Prosecution for concealment of incomeSection 195: Prosecution for making false or misleading statementsSection 192: Prosecution for false statement in verificationSection 195A: Prosecution for non-compliance with notice under section
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