Income Tax Act 2023
Section 195 - Spot Assessment
(as updated till Finance Act 2024)
(1) The Deputy Commissioner of Taxes may assess the tax of any person on the spot, if such person—
(a) has taxable income;
(b) has an obligation to file a return;
(c) is required to comply with any provisions of this Act;
(d) has failed to perform or comply with any provision of this Act.
(2) The Commissioner of Taxes may, in his jurisdiction, delegate to any Deputy Commissioner of Taxes subordinate to him the power to assess tax under this section.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.