Income Tax Ordinance, 2001 — Section 227A: Reward to officers and officials of Inland Revenue

4[227A. Reward to officers and officials of Inland Revenue.— (1) In cases 5[(i)] involving concealment or evasion of income tax and other taxes, cash reward shall, only after realization of part or whole of the taxes involved in such cases, be sanctioned to the officers and officials of Inland Revenue for their meritorious conduct in such cases 6[and (ii) for other meritorious services] and to the informer providing credible information leading to such detection.

(2)The Board may, by notification in the official Gazette, prescribe the procedure in this behalf and also specify the apportionment of reward sanctioned under this section for individual performance or to collective welfare of the officers and officials of Inland Revenue.] Chapter XI – Administration

(b)the Board already had the information;

(c)the information was available in public records; or

(d)no collection of taxes is made from the information provided from which the Board can pay the reward.

(4)For the purpose of this section, “whistleblower” means a person who reports concealment or evasion of income tax leading to detection or collection of taxes, fraud, corruption or misconduct, to the competent authority having power to take action against the person or an income tax authority committing fraud, corruption, misconduct, or involved in concealment or evasion of taxes.”] 1[227BA. Reward and benefits for certain persons.— (1) The Board may sanction rewards to e-intermediaries for filing of returns of new taxpayers.

(2)The Board with the approval of Federal Minister in-charge may announce benefits, rebates, tax credits, allowances and any other incentive in cash or otherwise for class or classes of persons.

(3)The Board with the approval of the Federal Minister in-charge may, by notification in the official Gazette, prescribe the procedure in this behalf and also notify the class or classes of persons eligible under this section. The provisions of this section shall take effect from the date notified by the Board.] 2[ ] 1 Section 227BA inserted by the Finance Act, 2021. 2 Section 227C omitted through Finance Act 2019, omitted section read as follows: