Revision by commissioner Section 122A

Revision by commissioner Section 122A

Revision by commissioner Section 122A: Currently, under the law, there is no time limit for issuing order if any order is remanded back to any lower authority by the Commissioner for modification, alteration, implementation of directions or de novo proceedings.

However, now the Bill proposes that if any order is remanded back to any lower authority by the Commissioner for modification, alteration, implementation of directions or de novo proceedings, the order giving effect to the directions of the Commissioner shall be issued within one hundred and twenty days.

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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