ISLAMABAD - Federal Tax Ombudsman Mushtaq Ahmad Sukhera has directed the Federal Board of Revenue (FBR) to initiate and finalise proceedings against non-compliant withholding agents under section 161, where default is established in terms of Section 165 of the Ordinance. According to press statement issued here, he further directed FBR to register all the non-compliant withholding agents on the tax roll and to ensure submission of withholding statements in terms of Section 165 of the Ordinance. An own motion investigation was initiated to investigate the failure of FBR to monitor the Advance Tax to be collected at the time of sale, purchase or transfer/registration of immovable properties in terms of Section 236-C and 236-K of the Income Tax Ordinance , 2001. The total number of withholding agents is 11,723 whereby shockingly 6,406 withholding agents are not on tax roll as reflected by the data provided by the FBR. It was further found during the investigation that most of the withholding agents, who were on NTN, were non-filers of withholding tax statements that they are required to submit under Section 165 of the Ordinance.