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Power to make rules \r\n22.  Power to make regulations \r\n23.  Repeal and savings \r\n24.  Removal of difficulties \r\n  \r\n \r\nPage 3 of 12 \r\n \r\nTHE FEDERAL BOARD OF REVENUE ACT, 2007 \r\nACT No. IV OF 2007  \r\n[2nd July, 2007]    \r\nAN  \r\nACT \r\nto provide for the establishment of Federal Board of Revenue and for matters connected \r\ntherewith or ancillary thereto \r\nWHEREAS it is desirable to enhance the capacit y ","quote_sha256":"a5340db5bbc6bf944c0f7b9964630c84cab197c8ee483d5cb245bceb4e26e2c0","reader_fragment":"p-0-1794-caa26ff9c96c993c","reader_url":"/laws/pk-code-3c466d4de82d1110#p-0-1794-caa26ff9c96c993c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6983530ff7420f943cf5","source":"pk-code-3c466d4de82d1110","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":2615,"character_end":2651,"quote":"Federal Board \r\nof Revenue Act, 2007","quote_sha256":"7db114ea7ac2d30b447a3b831fac55643a109506e0f963dd9eee1f30f714de94","reader_fragment":"p-1794-3517-d93a60f4069ade87","reader_url":"/laws/pk-code-3c466d4de82d1110#p-1794-3517-d93a60f4069ade87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":2445,"character_end":2881,"quote":"al Board of \r\nRevenue as the Federal Board of Revenue; \r\n \r\nIt is hereby enacted as follow: \r\n \r\n1. Short title, extent and commencement. ⎯(1) This Act may be called the Federal Board \r\nof Revenue Act, 2007. \r\n \r\n(2) It extends to the whole of Pakistan. \r\n \r\n(3) This section shall come into force at once and the remai ning provisions shall come into \r\nforce on such date as the Federal Government may, by 2notification in the official","quote_sha256":"ea30683be94e434dff1693220e123d3607a05290db1720f189f323e3c9354848","reader_fragment":"p-1794-3517-d93a60f4069ade87","reader_url":"/laws/pk-code-3c466d4de82d1110#p-1794-3517-d93a60f4069ade87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-15987d7f14a2ede3e0b0","source":"pk-code-3c466d4de82d1110","title":"Central Board of Revenue Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":3135,"character_end":3171,"quote":"Central \r\nBoard of Revenue Act, 1924","quote_sha256":"b38c383a51db4a4b0315783a6b141216f482c381ca702e220ed8194ab2d70bd8","reader_fragment":"p-1794-3517-d93a60f4069ade87","reader_url":"/laws/pk-code-3c466d4de82d1110#p-1794-3517-d93a60f4069ade87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":2965,"character_end":3401,"quote":"\n \r\n2. Definitions.⎯In this Act, unless there is anything repugnant in the subject or context,⎯ \r\n \r\n(a) “Board” means the Central Board of Revenue established under the Central \r\nBoard of Revenue Act, 1924 (IV of 1924), and on the commencement of \r\nFederal Board of Revenue Act,  2007, the Federal Board of Revenue \r\nestablished under section 3 thereof; \r\n \r\n                   (b) 1[*    *    *    *    *     *            *] \r\n_______","quote_sha256":"47358d82781df57c7ba927daa5c5b995a0bda2689e788f134177e88bb990c741","reader_fragment":"p-1794-3517-d93a60f4069ade87","reader_url":"/laws/pk-code-3c466d4de82d1110#p-1794-3517-d93a60f4069ade87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-07f3e297ca140eacae4e","source":"pk-code-3c466d4de82d1110","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":3215,"character_end":3250,"quote":"Federal Board of Revenue Act,  2007","quote_sha256":"46fa80281ec86362a6e00a3e5f6652df791079edf8ea9168b3834aa4ab61f818","reader_fragment":"p-1794-3517-d93a60f4069ade87","reader_url":"/laws/pk-code-3c466d4de82d1110#p-1794-3517-d93a60f4069ade87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":3045,"character_end":3480,"quote":"ct or context,⎯ \r\n \r\n(a) “Board” means the Central Board of Revenue established under the Central \r\nBoard of Revenue Act, 1924 (IV of 1924), and on the commencement of \r\nFederal Board of Revenue Act,  2007, the Federal Board of Revenue \r\nestablished under section 3 thereof; \r\n \r\n                   (b) 1[*    *    *    *    *     *            *] \r\n_________________________________________________________________________________ \r\n1O","quote_sha256":"a36d98abd5ff0a77ed6ca62c89c96389639d4960dcb002b4f7b48c257b83e309","reader_fragment":"p-1794-3517-d93a60f4069ade87","reader_url":"/laws/pk-code-3c466d4de82d1110#p-1794-3517-d93a60f4069ade87","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-65872a4d54bcbcbc9ed5","source":"pk-code-3c466d4de82d1110","title":"Central Board of Revenue Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":3771,"character_end":3805,"quote":"Central Board of Revenue Act, 1924","quote_sha256":"a005598f93471e82be60d5bd2465de1b82fe6ec4be80337a48a7523eda350fc6","reader_fragment":"p-3517-5285-800b38a7502f7664","reader_url":"/laws/pk-code-3c466d4de82d1110#p-3517-5285-800b38a7502f7664","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":3601,"character_end":4035,"quote":" date on which the remaining provisions came into force. \r\n \r\nPage 4 of 12 \r\n \r\n(c) “Central Board of Revenue” means the Central Board of Revenue established \r\nunder the Central Board of Revenue Act, 1924 (IV of 1924); \r\n \r\n(d) “Chairman” means  the Chairman of the Board appointed by the Federal \r\nGovernment and shall include acting Chairman for the time being; \r\n \r\n(e) “Committee” means a committee constituted under this Act; \r\n ","quote_sha256":"c2fb5a1a5653e0cdc8ac9802127e89c1c2c578d91bdeed859207017a07f2bd74","reader_fragment":"p-3517-5285-800b38a7502f7664","reader_url":"/laws/pk-code-3c466d4de82d1110#p-3517-5285-800b38a7502f7664","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1de69ab6232f338784c0","source":"pk-code-3c466d4de82d1110","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":4261,"character_end":4278,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-3517-5285-800b38a7502f7664","reader_url":"/laws/pk-code-3c466d4de82d1110#p-3517-5285-800b38a7502f7664","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":4091,"character_end":4508,"quote":"d service of the Boar d \r\nand its offices, organizations and its departments; \r\n \r\n(g) “fiscal laws” means in relation to tax matters including but not limited to, the \r\nCustoms Act, 1969 (IV of 1969), Sales Tax Act 1990, Income Tax Ordinance \r\n2001(XLIX of 2001), Federal Excise Act , 2005, and any other law imposing \r\nany tax, levy or duty  or having nexus with taxation, or  as the Federal \r\nGovernment, may, by n","quote_sha256":"50f5e47f6cd952955239777cf4988c7155b8d8b3e687470a1d7576095e5272ed","reader_fragment":"p-3517-5285-800b38a7502f7664","reader_url":"/laws/pk-code-3c466d4de82d1110#p-3517-5285-800b38a7502f7664","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ee953583592e02967600","source":"pk-code-3c466d4de82d1110","title":"Sales Tax Act 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":4293,"character_end":4311,"quote":"Sales Tax Act 1990","quote_sha256":"989e046b7a18f085a374a5321f8e6fd33e624fa1f07b6c124bb6ec182f536293","reader_fragment":"p-3517-5285-800b38a7502f7664","reader_url":"/laws/pk-code-3c466d4de82d1110#p-3517-5285-800b38a7502f7664","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":4123,"character_end":4541,"quote":"s offices, organizations and its departments; \r\n \r\n(g) “fiscal laws” means in relation to tax matters including but not limited to, the \r\nCustoms Act, 1969 (IV of 1969), Sales Tax Act 1990, Income Tax Ordinance \r\n2001(XLIX of 2001), Federal Excise Act , 2005, and any other law imposing \r\nany tax, levy or duty  or having nexus with taxation, or  as the Federal \r\nGovernment, may, by notification in the official Gazet","quote_sha256":"5b69ef619160090ad96cc1c6eec8f34988d0960555e608be134acb95d790c3f2","reader_fragment":"p-3517-5285-800b38a7502f7664","reader_url":"/laws/pk-code-3c466d4de82d1110#p-3517-5285-800b38a7502f7664","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1c4f3a97a06a06b4d9fc","source":"pk-code-3c466d4de82d1110","title":"Income Tax Ordinance 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":4313,"character_end":4340,"quote":"Income Tax Ordinance \r\n2001","quote_sha256":"b4c6fadad416cbe16113ddeb42f06f7d5439ed2c339b70e6aaea1e49e7222086","reader_fragment":"p-3517-5285-800b38a7502f7664","reader_url":"/laws/pk-code-3c466d4de82d1110#p-3517-5285-800b38a7502f7664","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":4143,"character_end":4570,"quote":"ions and its departments; \r\n \r\n(g) “fiscal laws” means in relation to tax matters including but not limited to, the \r\nCustoms Act, 1969 (IV of 1969), Sales Tax Act 1990, Income Tax Ordinance \r\n2001(XLIX of 2001), Federal Excise Act , 2005, and any other law imposing \r\nany tax, levy or duty  or having nexus with taxation, or  as the Federal \r\nGovernment, may, by notification in the official Gazette, determine; \r\n \r\n(h) “huma","quote_sha256":"87c9b9e198469b18bc5cf797b233605273826d7e5dd101b3d580b1392e4aeda4","reader_fragment":"p-3517-5285-800b38a7502f7664","reader_url":"/laws/pk-code-3c466d4de82d1110#p-3517-5285-800b38a7502f7664","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-abfcdbf844a8116f438c","source":"pk-code-3c466d4de82d1110","title":"Federal Excise Act , 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":4356,"character_end":4381,"quote":"Federal Excise Act , 2005","quote_sha256":"2ec6f7c0dd409548a56ce81e279f60bcf5a3e56fc7942611e961e0baaa75b96a","reader_fragment":"p-3517-5285-800b38a7502f7664","reader_url":"/laws/pk-code-3c466d4de82d1110#p-3517-5285-800b38a7502f7664","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":4186,"character_end":4611,"quote":"laws” means in relation to tax matters including but not limited to, the \r\nCustoms Act, 1969 (IV of 1969), Sales Tax Act 1990, Income Tax Ordinance \r\n2001(XLIX of 2001), Federal Excise Act , 2005, and any other law imposing \r\nany tax, levy or duty  or having nexus with taxation, or  as the Federal \r\nGovernment, may, by notification in the official Gazette, determine; \r\n \r\n(h) “human resource policy” means the policy relat","quote_sha256":"bb9d0b2f9f76661d8d2314f1f291de50f9b164b2f08de67f3c06dffb7273f71b","reader_fragment":"p-3517-5285-800b38a7502f7664","reader_url":"/laws/pk-code-3c466d4de82d1110#p-3517-5285-800b38a7502f7664","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f2792dd1ee6df9956a07","source":"pk-code-3c466d4de82d1110","title":"Central Board of Revenue Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":5710,"character_end":5744,"quote":"Central Board of Revenue Act, 1924","quote_sha256":"a005598f93471e82be60d5bd2465de1b82fe6ec4be80337a48a7523eda350fc6","reader_fragment":"p-5285-7066-ac34e9a26e05a0d3","reader_url":"/laws/pk-code-3c466d4de82d1110#p-5285-7066-ac34e9a26e05a0d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":5540,"character_end":5974,"quote":"to be appointed by the Federal Government. \r\n \r\n(2) The Board shall exercise all the powers and functions as were exercisable by the Central \r\nBoard of Revenue under the Central Board of Revenue Act, 1924 (IV of 1924), and all others powers \r\nand functions conferred on it under section 4. \r\n \r\n(3) The Federal Government shall appoint the Chairman on such terms and conditions as it \r\nmay determine. \r\n \r\n____________________________","quote_sha256":"781e8a5fe9d4c6633523575eeeb251727c875081e110ee31b7e034f6c328b23d","reader_fragment":"p-5285-7066-ac34e9a26e05a0d3","reader_url":"/laws/pk-code-3c466d4de82d1110#p-5285-7066-ac34e9a26e05a0d3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d9ae4fe1f3e8f57502be","source":"pk-code-3c466d4de82d1110","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":18474,"character_end":18491,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-17676-19390-8dc1d8d9165813c7","reader_url":"/laws/pk-code-3c466d4de82d1110#p-17676-19390-8dc1d8d9165813c7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":18304,"character_end":18721,"quote":"an annual report of its activities and present it \r\nto the Prime Minister and the Board shall lay it before the National Assembly and the Senate. \r\n \r\n \r\n1Omitted by the Finance Act, 2024 (X of 2024), s. 10. \r\n \r\nPage 10 of 12 \r\n \r\n13. Indemnity.⎯No prosecution, suit or other legal proceeding shall lie against the Board, \r\nthe Chairman, Members, officers and the other employees fo r anything done in good faith for","quote_sha256":"bd873821396e3f3cab19c766d64c7fb23ca018e6cf1f66d53169c36261c55b1b","reader_fragment":"p-17676-19390-8dc1d8d9165813c7","reader_url":"/laws/pk-code-3c466d4de82d1110#p-17676-19390-8dc1d8d9165813c7","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4bb831c695d0a0ed0ff9","source":"pk-code-3c466d4de82d1110","title":"Central Board of Revenue Act 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":20811,"character_end":20844,"quote":"Central Board of Revenue Act 1924","quote_sha256":"422dd9c6d4bdb784653550fbb2beb4d43c277b9ea848c7bbfa8d1d80fff31c13","reader_fragment":"p-19390-21178-32bb48549fa4d2ab","reader_url":"/laws/pk-code-3c466d4de82d1110#p-19390-21178-32bb48549fa4d2ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":20641,"character_end":21074,"quote":" provisions of \r\nthis Act or rules made thereunder. \r\n \r\n(3) All existing contracts, agreements and commitments made by the Central Board of \r\nRevenue for the purpose of Central Board of Revenue Act 1924 or rules made or notifications issued \r\nthereunder or by any person under its authority, in effect, on the commencement of this Act, shall \r\ncontinue to be in force till amended or modified or rescinded by the competent authority","quote_sha256":"a3dd5c89eb2222e1d348755015d9d8eec7209bddf105cc2c13463dca8c10c6f4","reader_fragment":"p-19390-21178-32bb48549fa4d2ab","reader_url":"/laws/pk-code-3c466d4de82d1110#p-19390-21178-32bb48549fa4d2ab","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-64e974269e581303976a","source":"pk-code-3c466d4de82d1110","title":"Central Board of Revenue Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":24537,"character_end":24573,"quote":"Central Board of \r\nRevenue Act, 1924","quote_sha256":"89fdf8f5225f297a78f4ff8c515351c048e7dbe26244a28274757c81c9b1cc81","reader_fragment":"p-22922-24708-e3039b89767b1e3c","reader_url":"/laws/pk-code-3c466d4de82d1110#p-22922-24708-e3039b89767b1e3c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":24367,"character_end":24803,"quote":"r to make regulations.⎯The Board may make regulations for the administration of \r\nthis Act. \r\n \r\n23. Repeal and savings. ⎯(1) Subject to the provisions of this Ac t, the Central Board of \r\nRevenue Act, 1924 (IV of 1924) is hereby repealed. \r\n \r\n(2) Except as otherwise provided in this Act, the repeal of the Central Board of Revenue Act, \r\n1924 (IV of 1924), under sub-section (1), hereinafter referred to as the said Act, shall not,⎯ ","quote_sha256":"6eb66780de792d0d8d31b9d982046985e46750db9013fc06ba18835cc7aa258f","reader_fragment":"p-22922-24708-e3039b89767b1e3c","reader_url":"/laws/pk-code-3c466d4de82d1110#p-22922-24708-e3039b89767b1e3c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-43dbf07a3b4e0a376d6a","source":"pk-code-3c466d4de82d1110","title":"Central Board of Revenue Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":24676,"character_end":24712,"quote":"Central Board of Revenue Act, \r\n1924","quote_sha256":"6c01f50b39b92f461d0c0a765c53cf6b20d051311304f146389451b5a184b2c1","reader_fragment":"p-22922-24708-e3039b89767b1e3c","reader_url":"/laws/pk-code-3c466d4de82d1110#p-22922-24708-e3039b89767b1e3c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3c466d4de82d1110","text_version_id":"law:pk-code-3c466d4de82d1110:sha256:42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","text_sha256":"42e8a8b6b6d0259344a65501feacea921ba804a16ca72dd3a125fd7b7f1ec47d","character_start":24506,"character_end":24942,"quote":"e provisions of this Ac t, the Central Board of \r\nRevenue Act, 1924 (IV of 1924) is hereby repealed. \r\n \r\n(2) Except as otherwise provided in this Act, the repeal of the Central Board of Revenue Act, \r\n1924 (IV of 1924), under sub-section (1), hereinafter referred to as the said Act, shall not,⎯ \r\n \r\n(a) revive anything not in force or existing at the time of commencement of this \r\nAct; \r\n \r\n(b) affect the previous operation of the ","quote_sha256":"bd39f596fa61c3b6797655bf4aa85e50541595a5f3280a9011df91352503be84","reader_fragment":"p-22922-24708-e3039b89767b1e3c","reader_url":"/laws/pk-code-3c466d4de82d1110#p-22922-24708-e3039b89767b1e3c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2FsaJw%3D-sg-jjjjjjjjjjjjj"}}]}