Investor Presentaiton
Investigations / Inquiry - Sections 38A, 38B & 40B
Section Jurisdiction of
authority
Nature of record
to be produced /
Work to be Done
Event for production of
record
Compliance
by
38A Commissioner
Any Person
Information or
Statement
38B
Assistant
Any Person
Documents or
Relevance to Audit, Inquiry
Commissioner
Records
or Investigation
Inquiry or Investigation in
Case of Tax Fraud
Formulation of Policy or
FBR
Broadening of Tax
40B
Officer of Inland
Revenue be
Registered
Office
Not Required
Monitoring of Production,
Sales & Stock
Posted upon
Board's Approval
Premise
MOORE Shekha Mufti
Question:
Notice issued by Officer below Commissioner under Section 38A?
Notice to produce record in general under Section 38B. Legality?..
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