Income Tax Ordinance, 2001 — Section 215: Furnishing of returns, documents etc

2[215. Furnishing of returns, documents etc. —(1) Where, by virtue of an order under section 210, the Commissioner has delegated to any 3[an officer of Inland Revenue]the function and power to receive, or to call for and receive, any returns of income, 1 Sub-sections (2) & (3) inserted through Tax Law (Second Amendment) 2019 dated 26th December, 2019 2 Section 215 substituted by the Finance Act, 2002. The substituted section 215 read as follows: “215. Taxation officers to follow orders of Central Board of Revenue.- (1) Subject to sub-section

(2), all taxation officers and other persons employed in the execution of this Ordinance shall observe and follow the orders, instructions and directions of the Central Board of Revenue.

(2)No orders, instructions or directions shall be given by the Central Board of Revenue that will interfere with the discretion of the Commissioner (Appeals) in the exercise the appellate function of the Commissioner (Appeals).” 3 The words “taxation officer” 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. 428 Chapter XI – Administration certificates, documents, accounts and statements from any person 1[ ] the 2[person] shall furnish such returns, certificates, documents, accounts and statements to that 3[officer of Inland Revenue]and, when furnished, shall be treated as having been furnished to the Commissioner.

(2)where a person is allowed, under any provision of this Ordinance, to make an application to the Commissioner and the Commissioner has delegated to any 4[officer of Inland Revenue]the function or power to receive the application, such application, when made, shall be treated as having been made to the Commissioner.]