Income Tax Ordinance, 2001 — Section 227E: E-hearing

2[227E. E-hearing.— (1) The Board may design and prescribe e-hearing module for the purpose of conducting hearings, granting opportunity of being heard and electronically receiving any information for the purpose of this Ordinance.

(2)The recording of e-hearing proceedings shall be admissible as evidence before any forum or court of law for the purpose of this Ordinance.

(3)The Board may make rules for the purpose of this section.] PART II 3[DIRECTORATES-GENERAL] 4 [228. The Directorate General of 5[ ] Internal Audit. — (1) The Directorate General of 6[ ] Internal Audit shall consist of a Director-General and as many Directors, Additional Directors, Deputy Directors and Assistant Directors and such other officers as the Board, may by notification in the official Gazette, appoint.

(ii)a person holding a Pakistan origin card or a national identity card for overseas Pakistanis 2[or a non-resident Pakistani citizen holding international passport] who produces a certificate from a scheduled bank for receipt of foreign exchange remitted from outside Pakistan through normal banking channels during a period of sixty days prior to the date of registering, recording or attesting transfer. 1 New section 227D inserted through Finance Act, 2009. 2 Section 227BA inserted by the Finance Act, 2021. 3 The heading “DIRECTORATE-GENERAL OF INTERNAL AUDIT” substituted by the Finance Act, 2013. 4 Section 228 substituted by the Finance Act, 2005. The substituted section 228 read as follows: “228. Appointment of Directorate-General of Inspection.- (1) The Federal Government shall appoint a Directorate-General of Inspection to exercise the powers and discharge the functions conferred on it under this Part.

(2)The Directorate-General shall consist of a Director-General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors, Extra-Assistant Directors and Inspectors, as the Director-General may consider necessary to be appointed from among the officers of the Income Tax Group.” 5 The words “Inspection and” omitted by the Finance Act, 2007. 6 The words “Inspection and” omitted by the Finance Act, 2007. 444 Chapter XI – Administration

(2)The Board may, by notification in the official Gazette, specify the functions, jurisdiction and powers of the Directorate General of 1[ ] Internal Audit.] 2[229. 3[Inland Revenue Service Academy].— (1) The 4[Inland Revenue Service Academy] shall consist of a Director-General, Additional Director-General and as many Directors, Additional Directors, Deputy Directors, Assistant Directors and such officers as the Board, may, by notification in the official Gazette, appoint.

(2)The Board may, by notification in the official Gazette, specify the functions, jurisdiction and powers of the 5[Inland Revenue Service Academy] and its officers.]