Income Tax Ordinance, 2001 — Section 146D: Recovery of liability outstanding under other laws

4[146D. Recovery of liability outstanding under other laws. – (1) Where any outstanding liability in or under any other statute or law for the time being in force enacted through an Act of Parliament, in respect of any defaulter is –

(a)treated as Income Tax arrears in that law;

(b)required to be recovered or collected by Commissioner (Inland Revenue); or 1 Inserted by the Finance Act, 2008. 2 The word “additional tax” substituted by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. 3 Section 146C inserted by the Finance Act, 2021. 4 Section 146D inserted by the Finance Act, 2023. 294 Chapter X – Procedure

(c)is referred to Commissioner (Inland Revenue) for the recovery – the Commissioner (Inland Revenue) shall recover the said liability and deposit the receipts in the designated account specified in that law.] 295 Chapter X – Procedure PART V ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE Division I Advance Tax Paid by the Taxpayer