Income Tax Act 2023
Section 198 - Definition
(as updated till Finance Act 2024)
for the purposes of this Part—
(1) “Investigating Income Tax Authority” means—
(a) Directors General of Taxes (Inspection);
(b) Director General (Central Intelligence Cell);
(c) Commissioner of Taxes; and
1[ (d) Inspecting Additional Commissioner of Taxes or Deputy Commissioner of Taxes, or Inspector of Taxes subject to permission of Deputy Commissioner Taxes;]
(2) “Income-Related Records” means any books of accounts, documents, electronic records and systems.
1 Clause (d) was substituted by section 71 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
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.