The Inland Revenue officers have been empowered to arrest any person on the charges of concealment of income. Through the Finance Bill 2021, the FBR has proposed Section 203A (Power to arrest and prosecute) in the Income Tax Ordinance, 2001. Tax experts informed that the FBR could not arrest or prosecute the taxpayers, who had availed the tax amnesty schemes in the past. The income tax was a civil liability and could not be treated as a criminal liability for the purpose of prosecution, the tax experts stated.
15/6/2021