Section 182 Crime and penalties No tax payable Any loss of income can be obtained at 0% 1% or Rs. 5000 of tax imposed on the minimum penalty of Rs. 5000 under Income Tax Ordinance 2001, s 182 (1). Is. Whatever was higher in section 182 (1) of the Income Tax Ordinance 2001, it was specifically provided that the tax payable be levied on a taxable tax basis, whereas in the present case, the tax year 2010 and 2011 were completed. There was no tax payable on the assumptions made. In order to impose a default penalty under section 114 of the Income Tax Ordinance 2001, it was illegal to impose the first prerequisite to be paid by taxpayers and the unlawful law was not used to penalize taxpayers. Should go unless they can. To show that the taxpayer's default income has caused any loss of income, in the present case, no such loss of income was evident, the first appellate authority has imposed fines under section 182. Was rightly excluded from the Christian faith. Income Tax Ordinance 2001 for the tax year 2010 and 2011