Section 202: Power to compound offences
The Income Tax Ordinance, 2001 · Federal Acts · in_force
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1[202. Power to compound offences.—Notwithstanding any provisions of this Ordinance, where any person has committed any offence, the 2[Chief Commissioner] may, with the prior approval of the Board, either before or after the institution of proceedings, compound such offence subject to payment of tax due along with 3[default surcharge]and penalty as is determined under the provisions of this Ordinance.]
Effective date: 2001-09-13
Related sections
Section 201: Institution of prosecution proceedings without prejudice to otherSection 203: Trial by Special JudgeSection 200: Offences by companies and associations of personsSection 203A: Appeal against the order of a Special JudgeSection 199: Prosecution for abetmentSection 203B: Power to arrest and prosecute
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