117. Prosecution for non-compliance of certain statutory obligations.- Where any person, without reasonable cause,-
(a) fails to comply with the provisions of section 50 or section 53; or
(b) fails to furnish the return of total income required to be furnished under section 56, sub-section (3) of section 72 or sub-section (3) of section 81; or
(c) fails to comply with the requirements of any notice served upon him under section 58, 61, 65 or 144; or
(d) fails to comply with the notice under section 92 or section 148; or
(e) obstructs any income tax authority in the discharge of his functions under this Ordinance,

he shall be punishable with imprisonment for a term which may extend to one year, or with fine, or with both.

118. Prosecution for false statement in verification.- Where any person makes a statement in any verification in any return or any other document furnished under any provisions of this Ordinance which is false and which he either knows or believes to be false or does not believe to be true, he shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both.

119. Prosecution for concealment of income, etc.- Where any person conceals his income or deliberately furnishes inaccurate particulars thereof, he shall be punishable with imprisonment for a term which may extend to five years, or with fine, or with both.

120. Prosecution for abetment.- Where any person knowingly and willfully aids, abets, assists, incites or induces another person to make or deliver a false return, account, statement, certificate or declaration under this Ordinance, or himself knowingly and willfully makes or delivers such false return, account, statement, certificate or declaration on behalf of another person, he shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both.

121. Prosecution for disposal of property to prevent attachment, etc.- Where the owner of any property, or a person acting on his behalf or claiming under him, sells, mortgages, charges or leases or otherwise deals with the property after the receipt of a notice from the Tax Recovery Officer with a view to preventing that Officer from attaching it, he shall be punishable with imprisonment for a term which may extend to three years, or with fine, or with both.

122. Prosecution for unauthorised disclosure of information by a public servant.- Where any person discloses any particulars in contravention of the provisions of sub-section (1) of section 150, he shall be punishable with Imprisonment for a term which may extend to six months, or with fine, or with both.

123. Liability for prosecution in the case of company, etc.- Where any offence referred to in this Chapter has been committed by a company, or an association of persons or a firm or a Hindu undivided family, every person, who, at the time the offence was committed, was the principal officer thereof, or was acting, or purporting to act, in such capacity, or a member of the association of persons, or a partner in the firm, or the manager or a male adult member of the family, he shall, notwithstanding anything contained in any other law for the time being in force, be deemed to be guilty of such offence and all the provisions of this Ordinance shall apply accordingly.

124. Institution of prosecution proceedings without prejudice to other action.- Notwithstanding anything contained in any law for the time being in force, a prosecution for an offence against this Ordinance may be instituted without prejudice to any other liability incurred by any person under this Ordinance or the repealed Act.

125. Sanction of prosecution, etc.- No prosecution in respect of any offence referred to in this Chapter shall be instituted except with the previous sanction of the Commissioner.

126. Power to compound offence.- Where any person has committed any offence referred to in this Chapter, the Commissioner may, either before or after the institution of proceedings, compound such offence and order that such person shall pay the amount for which the offence may be compounded.

127. Trial by Special Judge.- (1) Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (V of 1898) or in any other law for the time being in force, an offence punishable under this Chapter (other than an offence under section 122) shall be tried exclusively by a Special Judge appointed by the Federal Government under the Pakistan Criminal Law Amendment Act, 1958 (XL of 1958) as if such offence were an offence specified in the Schedule to that Act.

(2) A special Judge shall take cognizance of, and have jurisdiction to try, an offence triable under sub-section (1) only upon a complaint in writing made by an income tax authority authorized by the Central Board of Revenue in this behalf.

128. Power to tender immunity from prosecution.- (1) The Federal Government may, for the purpose of obtaining the evidence of any person appearing to have been directly or indirectly concerned in, or privy to, the concealment of income or to the evasion of tax, tender to such person immunity from prosecution for any offence under this Ordinance or under the Pakistan Penal Code (XLV of 1860), or under any other Federal law on condition of his making a full and true disclosure of the whole circumstances relating to the concealment of income or evasion of tax.

(2) A tender of immunity made to, and accepted by, the person concerned shall, to the extent to which the immunity extends, render him immune from prosecution for any offence in respect of which the tender was made.

(3) If it appears to the Federal Government that any person to whom immunity has been tendered under this section has not complied with the condition on which the tender was made or is concealing anything or giving false evidence, the Federal Government may withdraw the immunity, and any such person may be tried for the offence in respect of which the tender of immunity was made or for any other offence of which he appears to have been guilty in connection with the same matter.