Income Tax Act 2023
Section 318 - Punishment for Obstructing an Income Tax Authority
(as updated till Finance Act 2024)
A person who obstructs an income tax authority in discharge of functions under this Act he shall be punished with imprisonment for a term not exceeding 1 (one) year, or with a fine, or with both.
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.