ITO Section 114B

Powers to enforce filing of returns.

(1) Notwithstanding anything contained in any other law for the time being in force, the Board shall have the powers to issue income tax general order in respect of persons who are not appearing on active taxpayers’ list but are liable to file return under the provisions of the Ordinance.

(2) The income tax general order issued under sub-section (1) may entail any or all of the following consequences for the persons mentioned therein, namely:

• (a) disabling of mobile phones or mobile phone SIMS;
• (b) discontinuance of electricity connection;
• (c) discontinuance of gas connection ; or
• (d) restriction on foreign travel from the country for a citizen of Pakistan, excluding persons holding National Identity Card for Overseas Pakistanis (NICOP), minors, students, persons proceeding abroad for Hajj or Umrah and such other classes of persons as notified by the Board.]

(3) The Board or the Commissioner having jurisdiction over the person mentioned in the income tax general order may order restoration of mobile phones, mobile phone SIMS and connections of electricity and gas, in cases where he is satisfied that —

• (a) the return has been filed; or
• (b) person was not liable to file return under the provisions of the Ordinance.

(4) No person shall be included in the general order under sub-section (1) unless following conditions have been met with, namely:

• (a) notice under sub-section (4) of section 114 has been issued;
• (b) date of compliance of the notice under sub-section (4) of section 114 has elapsed; and
• (c) the person has not filed the return.

(5) The action under this section shall not preclude any other action provided under the provisions of the Ordinance.]