Income Tax Ordinance, 2001
Income Tax Ordinance, 2001 — Section 193: Prosecution for failure to maintain records
193. Prosecution for failure to maintain records.—A person who fails to maintain records as required under this Ordinance shall commit an offence punishable on conviction with –
(a)where the failure was deliberate, a fine2[not exceeding fifty thousand rupees] or imprisonment for a term not exceeding two years, or both; or
(b)in any other case, a fine3[not exceeding fifty thousand rupees].
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.