Section 237B: Prize schemes to promote tax culture

3[237B. Prize schemes to promote tax culture.- (1) The Board may prescribe prize schemes to encourage the general public to make purchases, or avail services only from integrated enterprises issuing tax invoices. (2) The Board may prescribe procedure for mystery shopping in respect of invoices issued by integrated enterprises randomly and in case of any discrepancy, all the relevant provisions of the Ordinance shall apply accordingly.]

Effective date: 2001-09-13

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