165B. Punishment for obstructing an income tax authority.-

¹[165B. Punishment for obstructing an income tax authority.-

A person who obstructs an income tax authority in discharge of functions under this Ordinance shall commit an offence punishable with imprisonment for a term not exceeding one year, or with a fine, or with both.]^{Added F.A. 2011}

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¹ Ins. new section 165B by F.A. 2011

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