Income Tax Ordinance, 2001 — Section 222: Appointment of expert

222. Appointment of expert. — 7[(1)] The Commissioner may appoint any expert as the Commissioner considers necessary for the purposes of this Ordinance, including for the purposes of audit or valuation. 1 The word “them” substituted by the Finance Act, 2003. 2 The word “their” substituted by the Finance Act, 2003. 3 The word “their” substituted by the Finance Act, 2003. 4 Inserted by the Finance Act, 2003. Earlier sub-section (1A) was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 which stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. The said sub-section (1A) read as follows: “(1A) The Commissioner may, by an order in writing, amend any order passed under the repealed Ordinance by the Deputy Commissioner, or an Income Tax Panel, as defined in section 2 of the repealed Ordinance.” 5 Comma substituted by the Finance Act, 2003. 6 The words “or the Appellate Tribunal” omitted by the Finance Act, 2003. 7 The existing provision re-numbered as sub-section (1) thereof, by the Finance Act 2025. 437 Chapter XI – Administration 1[(2) The Board may also appoint as many auditors on contractual basis or through a third-party arrangement, as the case may be, as it deems fit for carrying out the purposes of this Ordinance: Provided that the total number of auditors appointed under this section shall not be more than two thousand.] 2 [222A. Fee and service charges.- 3[(1)] The 4[Board with the approval of Federal Minister-in-charge] may, be notification in the official Gazette, and subject to such conditions, limitations or restrictions as it may deem fit to impose, levy fee and services charges for valuation or in respect of any other service or control mechanism provided by any formation under the control of the Board, including ventures of public-private partnership at such rates as may be specified in the notification.] 5[(2) The Board may authorize and prescribe the manner in which fee and service charges collected including by ventures of public-private partnership under this section are expended.]