Income Tax Ordinance, 2001
Income Tax Ordinance, 2001 — Section 191B: Prosecution for non-registration
191B. Prosecution for non-registration. – Any person specified in section 99B who is required to apply for registration but fails to do so shall commit an offence punishable on conviction with imprisonment for a term not exceeding six months or fine or both.]
This is the text of the provision as enacted. It is legal information, not legal advice, and it cannot account for the facts of your own matter. For advice on your situation, consult a verified advocate.