The ICC has yet to publish its playing conditions for the tournament so it is not known what sanction Pakistan could face for boycotting the game.
However, the rules for the previous tournament stated: "If the match is decided by one side conceding defeat or refusing to play, the result shall be stated as Match Conceded or Match Awarded, as the case may be."
Pakistan had previously announced their squad for the 20-team tournament, which begins on 7 February, but maintained participation was subject to government approval.
The Bangladesh Cricket Board (BCB), meanwhile, had asked for their fixtures to be switched from India to the other host nation, Sri Lanka.
But that call was rejected by the ICC last month with the organisation saying there was an "absence of any credible security threat".
The BCB then withdrew with Scotland replacing them in the tournament.
Alongside India, Pakistan have been placed with Namibia, Netherlands and the USA in Group A.
They will go into the tournament having defeated Australia by 111 runs on Sunday to complete a 3-0 T20 series sweep.