Section 146C: Assistance in the recovery and collection of taxes
The Income Tax Ordinance, 2001 · Federal Acts · in_force
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3[146C. Assistance in the recovery and collection of taxes.— The provisions of sections 138, 138A, 138B, 139, 140, 141, 142, 143, 144, 145, 146, 146A, and 146B shall mutatis mutandis apply in respect of assistance in collection and recovery of taxes in pursuance of a request from a foreign jurisdiction under a tax treaty, a multilateral convention, an intergovernmental agreement or similar arrangement or mechanism.]
Effective date: 2001-09-13
Related sections
Section 146B: Tax arrears settlement incentives schemeSection 146D: Recovery of liability outstanding under other lawsSection 146A: Initiation, validity, etc., of recovery proceedingsSection 147: Advance tax paid by the taxpayerSection 146: Recovery of tax from persons assessed in Azad Jammu andSection 147A: Advance tax from provincial sales tax registered person
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