The jurisdiction over recognised provident fund and approved superannuation and gratuity funds mentioned in the Sixth Schedule to the Income Tax Ordinance, 2001, shall lie with the Chief Commissioner and the Commissioner having jurisdiction over the person maintaining such funds.
Following is the text of the FBR's notification issued here on Monday: In exercise of the powers conferred by Sub-Section (1) of Section 209 of the Income Tax Ordinance, 2001, Sections 30 and 31 of the Sales Tax Act, 1990 and Section 29 of the Federal Excise Act, 2005, Federal Board of Revenue is pleased to direct that the jurisdiction over the recognised provident funds, approved superannuation funds and approved gratuity funds mentioned in the Sixth Schedule to the Income Tax Ordinance, 2001, shall lie with the Chief Commissioner and the Commissioner having jurisdiction over the person who maintains such funds(s). This order shall have effect notwithstanding anything to the contrary contained in any previous jurisdiction orders and it will be effective immediately, the notification added.