ITO Section 193 | Prosecution for failure to maintain records.

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ITO Section 193

Prosecution for failure to maintain records.

A person who fails to maintain records as required under this Ordinance shall commit an offence punishable on conviction with—

  • (a) where the failure was deliberate, a fine [not exceeding fifty thousand rupees] or imprisonment for a term not exceeding two years, or both; or
  • (b) in any other case, a fine [not exceeding fifty thousand rupees].

Explanation of ITO Section 193

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Detail of ITO Section 193

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حَسْبِيَ اللَّهُ لاَ إِلَهَ إِلاَّ هُوَ عَلَيْهِ تَوَكَّلْتُ وَهُوَ رَبُّ الْعَرْشِ الْعَظِيمِ

“Allah is sufficient for me. There is none worthy of worship but Him. I have placed my trust in Him. He is the Lord of the Majestic throne.”