114B of Income Tax Ordinance 2001: FBR Powers to Enforce Filing of Returns

114B of Income Tax Ordinance 2001: FBR Powers to Enforce Filing of Returns. New section 114B added through Finance Act, 2022. Whereby, FBR has been given powers to issue Income Tax General Order in respect of persons who are not appearing on the active taxpayers list (ATL) but are liable to file tax returns . FBR has been given powers of:

1.      Disabling of Mobile Phones and mobile phone SIMs,

2.      Discontinuation of electricity and gas connections.

Before inclusion of any person in the general order, following conditions are required to be met:

(1) Notice under  section 114 has been issued;

 (2) Date of compliance of the notice under section 114 has elapsed and

(3) The person has not filed the return.

The concerned commissioner has also empowered to issue for  restoration of Blocked Mobile Phone SIMs and electricity and gas connections in cases where he is satisfied that the return has been filed or the person was not required to file tax returns.