Income Tax Ordinance, 2001 — Section 194: Prosecution for improper use of National Tax Number 4[Certificate]

194. Prosecution for improper use of National Tax Number 4[Certificate]. A person who knowingly or recklessly uses a false National Tax Number 5[Certificate] including the National Tax Number 6[Certificate] of another person on a return or other document prescribed or used for the purposes of this Ordinance shall commit an offence punishable with a fine 7[not exceeding fifty thousand rupees] or imprisonment for a term not exceeding two years, or both.