Filling of revised accounts when revising tax return Section 114(6)

Filling of revised accounts when revising tax return Section 114(6): Currently, there is a condition that in case of revision of return where taxpayer was required to accompany revised accounts or audited accounts along with return.

However, now the Commissioner has been given a power to waive off this condition that if Commissioner is satisfied that revised accounts are not necessary then he may waive the said conduction.

For more information on FBR’s new regulations / circulars/ SROs/ amendments in taxation laws in Pakistan please visit https://www.fbr.gov.pk/

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