S.R.O 351(I)/2014 Dated 07.05.2014
SRO 351(I)/2014Amendments to earlier SROs
SRO 351(I)/2014 is an Income Tax SRO dated 7 May 2014, listed by FBR as "S.R.O 351(I)/2014 Dated 07.05.2014".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
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GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
Islamabad, the 07th May, 2014
NOTIFICATION
S.R.O.351(I)/2014.- In exercise of the powers conferred by section 230 of the Income Tax Ordinance, 2001 (XLIX of 2001), read with section 208 and sub-section (1) of section 209 thereof, and in supersession of its Notification No. S.R.O. 51(I)/2013, dated the 29th January, 2013, the Federal Board of Revenue is pleased to confer upon the officers of the Directorate General (Intelligence and Investigation), Inland Revenue specified in column (2) of the Table below, the powers of the authorities specified in column (3) of the said Table, to exercise powers and perform functions under the provisions of the said Ordinance as specified in column (4) thereof, and having jurisdiction specified in column (5) of that Table, namely:-
TABLE
| S.No. | Designation of Officer | Designation of officer of Inland Revenue | Powers and Functions conferred | Jurisdiction |
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| 1. | Director General I&I (Inland Revenue) | Chief Commissioner/ Commissioner | Sections 114, 116, 119, 120, 121, 122, 122A, 122B, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177, 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205, 209, 221 and 222. | Persons or classes of persons carrying on business or residing in areas, within the territorial jurisdiction of Pakistan. |
| 2. | Director, I&I (IR), Islamabad | Commissioner | Sections 114, 116, 119, 120, 121,122, 122A, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177, 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons carrying on business, falling within the jurisdiction of the Regional Tax Offices Rawalpindi, Islamabad, or Large Taxpayers Unit, Islamabad, II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. |
| 3. | Director, I&I (IR), Karachi | Commissioner | Sections 114, 116, 119, 120, 121,122, 122A, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177, 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons carrying on business, falling within the jurisdiction of the Regional Tax Offices, I, II III, Karachi, Regional Tax |
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| S.No. | Designation of Officer | Designation of officer of Inland Revenue | Powers and Functions conferred | Jurisdiction |
|---|---|---|---|---|
| offices, or Large Taxpayer Unit, Karachi, II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. | ||||
| 4. | Director, I&I (IR), Lahore | Commissioner | Sections 114, 116, 119, 120, 121,122, 122A, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177, 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons carrying on business, falling within the jurisdiction of the Regional Tax Offices I and II, Lahore, Regional Tax Offices, Sialkot and Gujranwala or Large Taxpayers Unit Lahore, II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. |
| 5. | Director, I&I (IR), Faisalabad | Commissioner | Sections 114, 116, 119, 120, 121,122, 122A, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177, 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons carrying on business, falling within the jurisdiction of the Regional Tax Offices Sargodha and Faisalabad. II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. |
| 6. | Director, I&I (IR), Peshawar | Commissioner | Sections 114, 116, 119, 120, 121,122, 122A, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177, 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons carrying on business, falling within the jurisdiction of the Regional Tax Offices Peshawar & Abbottabad. II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. |
| 7. | Director, I&I (IR), Multan | Commissioner | Sections 114, 116, 119, 120, 121,122, 122A, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177, 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons carrying on business, falling within the jurisdiction of the Regional Tax Offices, Multan and Bahawalpur. II. All persons or classes of person not otherwise specified, if the person resides in areas mentioned at (I) above. |
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| S.No. | Designation of Officer | Designation of officer of Inland Revenue | Powers and Functions conferred | Jurisdiction |
|---|---|---|---|---|
| 8. | Director, I&I (IR), Hyderabad | Commissioner | Sections 114, 116, 119, 120, 121,122, 122A, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177, 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons carrying on business, falling within the jurisdiction of the Regional Tax Offices Hyderabad, Sukker and Quetta. II. All persons or classes of persons not otherwise specified, if the person resides in areas mentioned at (I) above. |
| 9. | Additional Director, I&I(IR) (HQs) Islamabad | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. Any persons or classes of persons specially assigned by the Director General. |
| 10. | Additional Director-I, I&I Inland Revenue, Islamabad | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons falling within the jurisdiction of the Large Taxpayer's Unit, Islamabad and Regional Tax Office, Islamabad. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 11. | Additional Director-II, I&I Inland Revenue, Islamabad | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons falling within the jurisdiction of Regional Tax Offices of Rawalpindi. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 12. | Additional Director-I, I&I Inland Revenue, Peshawar | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons falling within the jurisdiction of the Regional Tax Office Peshawar. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices |
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| S.No. | Designation of Officer | Designation of officer of Inland Revenue | Powers and Functions conferred | Jurisdiction |
|---|---|---|---|---|
| mentioned at (I) above. | ||||
| 13. | Additional Director-II, I&I Inland Revenue, Peshawar | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons falling within the jurisdiction of the Regional Tax Office Abbottabad. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 14. | Additional Director-I, I&I Inland Revenue, Karachi | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons falling within the jurisdiction of Regional Tax Office Karachi. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 15. | Additional Director-II, I&I Inland Revenue, Karachi | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons falling within the jurisdiction of Regional Tax Offices II and III Karachi. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 16. | Additional Director-III, I&I Inland Revenue, Karachi | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons falling within the jurisdiction of Large Taxpayers Unit Karachi. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 17. | Additional Director, I&I Inland Revenue, Hyderabad | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, | I. All persons or classes of persons falling within the jurisdiction of Regional Tax Offices of Hyderabad, Sukker and Quetta. |
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| S.No. | Designation of Officer | Designation of officer of Inland Revenue | Powers and Functions conferred | Jurisdiction |
|---|---|---|---|---|
| Part IV and Part XI of Chapter X, Sections 205 and 221. | II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. | |||
| 18. | Additional Director-I, I&I Inland Revenue, Lahore | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons falling within the jurisdiction of the Large Taxpayer's Unit, Lahore and Regional Tax Office Lahore. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 19. | Additional Director-II, I&I Inland Revenue, Lahore | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons falling within the jurisdiction of Regional Tax Office-II Lahore, Regional Tax Office Sialkot and Regional Tax Office Gujranwala. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 20. | Additional Director, I&I Inland Revenue, Central, Faisalabad | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. All persons or classes of persons falling within the jurisdiction of Regional Tax Offices Faisalabad and Sargodha. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 21. | Additional Director, I&I Inland Revenue, Central, Multan | Commissioner | Sections 114, 116, 120, 121, 122, 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter | I. All persons or classes of persons falling within the jurisdiction of Regional Tax Offices Multan and Bahawalpur. II. All persons or classes |
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| S.No. | Designation of Officer | Designation of officer of Inland Revenue | Powers and Functions conferred | Jurisdiction |
|---|---|---|---|---|
| X, Sections 205 and 221. | of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. | |||
| 22. | I. Deputy/Assistant Director-I, I&I Inland Revenue, Islamabad II. Deputy/Assistant Director-II, I&I Inland Revenue, Islamabad | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 10 above. |
| 23. | I. Deputy/Assistant Director-III, I&I Inland Revenue, Islamabad II. Deputy/Assistant Director-IV, I&I Inland Revenue, Islamabad | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 11 above. |
| 24. | I. Deputy/Assistant Director-I, I&I Inland Revenue, Peshawar II. Deputy/Assistant Director-II, I&I Inland Revenue, Peshawar | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 12 & 13 above. |
| 25. | I. Deputy/Assistant Director-I, I&I Inland Revenue, Karachi II. Deputy/Assistant Director-II, I&I Inland Revenue, Karachi | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 14 above. |
| 26. | I. Deputy/Assistant Director-III, I&I Inland Revenue, Karachi II. Deputy/Assistant Director-IV, I&I Inland Revenue, Karachi | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 15 above. |
| 27. | I. Deputy/Assistant Director-V, I&I Inland Revenue, Karachi II. Deputy/Assistant Director-VI, I&I Inland Revenue, Karachi | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 16 above. |
| 28. | I. Deputy/Assistant Director-I, I&I | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, | I. Assigned functions in respect of the persons |
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| S.No. | Designation of Officer | Designation of officer of Inland Revenue | Powers and Functions conferred | Jurisdiction |
|---|---|---|---|---|
| Inland Revenue, Hyderabad II. Deputy/Assistant Director-II, I&I Inland Revenue, Hyderabad | 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | and classes of persons falling within the Regional Tax Office Hyderabad. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. | ||
| 29. | Deputy/Assistant Director, I&I Inland Revenue, Field Intelligence Unit, Sukker | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. Assigned functions in respect of the persons and classes of persons falling within the Regional Tax Office Sukker. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 30. | Deputy/Assistant Director-IV, I&I Inland Revenue, Quetta | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. Assigned functions in respect of the persons and classes of persons falling within the Regional Tax Office Quetta. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 31. | I. Deputy/Assistant Director-I, I&I Inland Revenue, Lahore II. Deputy/Assistant Director-II, I&I Inland Revenue, Lahore | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 18 above. |
| 32. | I. Deputy/Assistant Director-III, I&I Inland Revenue, Lahore | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | I. Assigned functions in respect of the persons and classes of persons falling within the Regional Tax Office, RTO-II, Lahore. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. |
| 33. | Deputy/Assistant Director-IV, I&I Inland Revenue, Field Intelligence Unit, Gujranwala | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), | I. Assigned functions in respect of the persons and classes of persons falling within the Regional Tax Offices |
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| S.No. | Designation of Officer | Designation of officer of Inland Revenue | Powers and Functions conferred | Jurisdiction |
|---|---|---|---|---|
| 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Sialkot and Gujranwala. II. All persons or classes of person not otherwise specified, if the person resides within the jurisdiction of the offices mentioned at (I) above. | |||
| 34. | I. Deputy/Assistant Director-I, I&I Inland Revenue, Faisalabad II. Deputy/Assistant Director-II, I&I Inland Revenue, Faisalabad | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 20 above. |
| 35. | Deputy/Assistant Director, I&I Inland Revenue, Multan | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 21 above. |
| 36. | Inland Revenue Officer-I and II (I&I), / Audit Officer-I and II, (I&I), Inland Revenue, Islamabad | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 10 above. |
| 37. | Inland Revenue Officer-III and IV (I&I), / Audit Officer-III and IV, (I&I), Inland Revenue, Islamabad | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 11 above. |
| 38. | Inland Revenue Officer-I and II (I&I)/Audit Officer-I, (I&I), Inland Revenue, Peshawar | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 12 & 13 above. |
| 39. | Inland Revenue Officer-I and II (I&I) / Audit Officer-I and II(I&I), Inland Revenue, Karachi | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 14 above. |
| 40. | Inland Revenue Officer-III and IV (I&I) / Audit | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, | Assigned functions in respect of the persons and |
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| S.No. | Designation of Officer | Designation of officer of Inland Revenue | Powers and Functions conferred | Jurisdiction |
|---|---|---|---|---|
| Officer-III and IV (I&I), Inland Revenue, Karachi | 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | classes of persons as specified at S.No. 15 above. | ||
| 41. | Inland Revenue Officer-V and VI (I&I) / Audit Officer-V and VI (I&I), Inland Revenue, Karachi | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 16 above. |
| 42. | Inland Revenue Officer-I and II (I&I) / Audit Officer-I and II (I&I), Inland Revenue, Hyderabad | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 28 above. |
| 43. | Inland Revenue Officer-I and II, (I&I) / Audit Officer-I and II (I&I), Inland Revenue, Sukker | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 29 above. |
| 44. | Inland Revenue Officer-I and II, (I&I) / Audit Officer-I and II (I&I), Inland Revenue, Quetta | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 30 above. |
| 45. | Inland Revenue Officer-I and II (I&I) / Audit Officer-I and II (I&I), Inland Revenue , Lahore | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 31 above. |
| 46. | Inland Revenue Officer-III and IV/ Audit Officer-III and IV, (I&I), Inland Revenue, Lahore | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 32 above. |
| 47. | Inland Revenue Officer-I and II, (I&I) / Audit Officer-I and II (I&I), Inland Revenue, | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other | Assigned functions in respect of the persons and classes of persons as specified at S.No. 33 |
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| S.No. | Designation of Officer | Designation of officer of Inland Revenue | Powers and Functions conferred | Jurisdiction |
|---|---|---|---|---|
| Gujranwala | than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | above. | ||
| 48. | Inland Revenue Officer-I and II (I&I)/ Audit Officer-I and II (I&I), Inland Revenue, Faisalabad | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 20 above. |
| 49. | Inland Revenue Officer-I and II (I&I)/ Audit Officer-I and II (I&I), Inland Revenue, Multan | Commissioner | Sections 114, 116, 120, 121, 122 (except 122 5(A)), 122C, 123, 124, 124A, 125, 126, 161, 162, 174, 175, 176, 177 (other than powers to initiate audit), 178, 179, 180, 181, 182, Chapter VIII, Part III, Part IV and Part XI of Chapter X, Sections 205 and 221. | Assigned functions in respect of the persons and classes of persons as specified at S.No. 21 above. |
[F.No. 2(69)IT-SRO/2012]
(Shabih ul Aijaz)
Secretary (Income Tax Policy)
Related Income Tax SROs on amendments to earlier sros
- SRO 30(I)/201514 January 2015Notification (Income Tax) S.R.O 30(I)/2015 Dated 14.01.2015
- SRO 698(I)/201425 July 2014S.R.O 698(I)/2014 Date 24.07.2014
- SRO 699(I)/201424 July 2014S.R.O 699(I)/2014 Date 24.07.2014
- SRO 669(I)/201323 July 2013S.R.O 669(I)/2013 dated 17th July, 2013
- SRO 499(I)/201312 June 2013S.R.O 499(I)/2013 superseded S.R.O. 607(I)/2012, dated the 2nd June, 2012
- SRO 126(I)/201313 February 2013SRO 126(I)/2013 dated 13.02.2013