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CHARGE OF TAX. 201. Tax credit for newly established industrial undertakings 113. Section 138: Recovery through property attachment, arrest taxpayers, Section 138A: Tax recovery through district officer, Section 138B: Tax liability in state of bankruptcy, Section 139: Tax recovery from shareholder of company in liquidation, Section 140: FBR can make tax recovery from third party, Section 141: Company in bankruptcy needs to appoint liquidator, Section 142: Recovery of tax by non-resident member of AOPs, Section 143: Return filing by non-resident ship owner, Section 144: Non-resident aircraft owner or charterer, Section 145: Assessment of persons about to leave Pakistan. 83. Assessment in relation to disputed property, Disposal of appeals by the Appellate Tribunal, Recovery of tax out of property and through arrest of taxpayer, Recovery of tax by District Officer (Revenue), Collection of tax in the case of private companies and associations of persons, Recovery of tax from persons holding money on behalf of a taxpayer, Recovery of tax due by non-resident member of an association of persons, Assessment of persons about to leave Pakistan, Recovery of tax from persons assessed in Azad Jammu and Kashmir and Gilgit-Baltistan, Initiation, validity, etc., of recovery proceedings, Assistance in the recovery and collection of taxes, PART V--ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE. Division I. and Date Rules No. Procedure to be followed on arrest of a person. Division III. 5AA. 36. PART II--OIL, NATURAL GAS AND OTHER MINERALDEPOSITS Transfer to participatory reserve 69. CHAPTER VII. CHAPTER V. 8 PROVISIONS GOVERNING PERSONS. PART III. Section 132: Appeal disposal by Appellate Tribunal Inland Revenue, Section 133: Appeal before High Court against ATIR decision, Section 134A: Alternate dispute resolution under ordinance, Section 136: Burden of proof to lie on taxpayers. PART I. Section 29: Expenditures against bad debt allowed. Short title, extent and commencement 1, Income, 2010, Ordinance, Income tax ordinance. Charitable donations 103. 59B. the ratio is approximately one, Rinses, Amounts, Hardener, Amount of resin or gelcoa t hardener, Gelcoa, Syllabus for B.Tech(Computer Science & Engineering) Up to Fourth YearRevised Syllabus of B.Tech CSE (for the students who were admitted in Academic Session 2010-2011) 1 CSE Second Year - Third Semester, Computer, Engineering, Sciences, Computer science amp, Computer science amp engineering, Up to, Syllabus for B.Tech(Mechanical Engineering) up to Third Year Revised Syllabus of B.Tech in ME for the students who were admitted in Academic Session 2010-2011), Syllabus, Engineering, Mechanical, Tech, Mechanical engineering, Syllabus for b, Up to, LIST OF AUTHORISED EXPLOSIVES -, Upto, ICAI, 2009 & Legal Metrology (Packaged Commodities) Rules, COMPILATION OF DEVELOPMENT CONTROL, COMPILATION OF DEVELOPMENT CONTROL REGULATIONS UPTO, AMOUNT OF RESIN OR GELCOA T HARDENER, Computer Science &, Computer Science & Engineering, Up to, Syllabus for B.TechMechanical Engineering. Resident and non-resident persons 131. 5A. 8. Recouped expenditure 120. 59B. 47. Tax on taxable INCOME 25. PRELIMINARY. 7D. Agreements for the avoidance of double taxation and 166. prevention of fiscal evasion CHAPTER VIII. Prosecution for concealment of an offshore asset. DEDUCTIBLE ALLOWANCES. PART V--ADVANCE TAX AND DEDUCTION OF TAXAT SOURCE 60C. 2 14. 28. 125. Short title, extent and commencement 1. Section 68: Income tax calculation on fair market value. 3. ordinanceto override other laws 24. INCOME from business 49. Economic, Finance, Affairs, Ministry, Pakistan, Pakistan ministry of, Pakistan ministry of finance, Economic affairs, 1 THE FIFTH SCHEDULE [see section 18(1A)] Part-I Imports of Plant, Machinery, Equipment and Apparatus, including Capital Goods for various industries/sectors, Capital, Including, Equipment, Machinery, Apparatus, Equipment and apparatus, Including capital, 1 GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE ***** C.No.4 (36) ITP/2013 Islamabad, the 19 July, 2013 Circular No.6 of 2013, Federal, Income, 2013, Board, Circular, Circular no, 6 of 2013 income tax federal board, Federal board, 2013 circular no, 6 of 2013, government of pakistan ministry of finance, economic affairs, statistics and revenue (revenue division) *** islamabad, the 1st july, 2006. notification, Government, Pakistan, Government of pakistan, 3 71 Emulstar Nitrate Mixture 2 ZZ Kg. Deceased individuals 134. 60D. [Section 12of the finance Act, 2018], Income Tax Ordinance, 2001-2018-2019-Edition. 10. Schedule 54. Deduction of losses in computing the amount 79. chargeable under the head Capital Gains . CHAPTER VII. Section 100A: Computing profit, gains of banking companies. Deduction of losses in computing the amount 79. chargeable under the head Capital Gains . 65D. CHAPTER-IV. 9 PART IV. 99. Set off of losses 93. INDIVIDUALS. 27. 82. Digital Book. 59. Omitted by the Finance Act, 2007. Cognizance of offences by Special Judges. This is application is submitted pursuant to the following Ordinance/Act: 2 It is illegal to place a stamp of the Queen upside down on a letter. PDF Government of Pakistan Federal Board of Revenue (Revenue Division) EXEMPTIONS AND TAX CONCESSIONS. Method of accounting 71. CHAPTER III. Exemptions under international agreements 86. 84. Initial allowance 60. INCOME TAX ORDINANCE 2001 30.06.2017.pdf - Academia.edu 113. Associates 132. 26. Bangladesh Income Tax Ordinance, 1984 - Amended up to July 2022 in light of finance Act 2022. However, PkRevenue.com team is not responsible for any error. Section 67: Income tax law describes apportionment of deductions. ASA 530 Audit Sampling - Summary Finance Act 2015 Corporate tax rate 32%. INCOME from other sources 81. 21. Foreign-source INCOME of returning expatriates 89. 4 President's honours 87. 5AA. 67. PART I. Tax on builders 30. Section 85: How two persons called associates under tax law? Payment of refund through income tax refund bonds. Section 6: Tax on payment to non-residents. Non-adjustable amounts received in relation to buildings 47. 27. 3. ordinance to override other laws 24. JavaScript seems to be disabled in your browser. 105. 1. Income tax ordinance 2001, amended upto 30th june, 2013 - SlideShare Tax credit for investment in health insurance. Disclaimer: PkRevenue.com team has endeavored to provide the actual text of the Income Tax Ordinance, 2001 updated through Finance Act, 2021. Appeal to the Appellate Tribunal 209. INCOME from Business 18. AGREEMENTS FOR THE AVOIDANCE OF. PART IX--TAXPAYERS REGISTRATION Appeal against the order of a Special Judge. Division II. Tweet. Income Tax Ordinance, 2001 2018-2019 Edition Amended Upto 7/01/2018 - TNC Edition: 2020-2021. Amendment of assessments 195. Intangibles 61. Omitted by Finance Act, 2014. For the best experience on our site, be sure to turn on Javascript in your browser. 7C. 1.- Throughout the Nomenclature : (a) Wool means the , Animal, Hari, Yarn, Or coarse animal hair, Coarse, Or coarse animal hair horsehair yarn, Horsehair. Digital Lookbook. Tax on shipping and air transport INCOME of a non- 29. resident person 7A. Tax year 122. 9. Super tax for rehabilitation of temporary displaced 26. persons. PROCEDURE. Resident individual 131. Exemptions and tax concessions in the Second 90. 29A Provision regarding consumer loans 68. 65C. 1 INCOME TAX ordinance, 2001 amended UPTO TABLE OF CONTENTS. 73. Assessments 192. 91. 58. Resident and non-resident persons 131. Short title, extent and commencement 1 . Income Tax Ordinance, 2001-2021-2022-Edition. HEAD OF INCOME . Scholarships 88. Tax on undistributed profits. Accounts, Income Tax & Sales Tax Consultant Section Subsection Clause Income Tax (Amendment) Ordinance, 2022 - NEW / inserted Omitted and deleted substituted In the Income Tax Ordinance, 2001 (XLIX of 2001), the following further amendments shall be made, namely:- Room No. Rules, 2010, Custom, Customs rules, Customs rules 2001, Sales Tax Special Procedure (Withholding) Rules, 2007 4 2. SEVENTH SCHEDULE Procedure in appeal 205. Tax on deemed income from immovable property under Section 7E Diplomatic and United Nations exemptions 85. 16. Section 42: Income tax exemption to diplomatic, UN. [] 8 Inserted by the Finance Act, 2015. ASSOCIATIONS OF PERSONS AND COMPANIES. 5AA. Pre-commencement expenditure 64. Income Tax Ordinance 2001 updated to 2019. Person 129. Profit on non-performing debts of a banking company or 69. - Law Commission, RYE TOWNSHIP SUPERVISORS MEETING March 23. 73. PART XII--DEFAULT SURCHARGE 65C. 23B. 10. 83. HEAD OF INCOME . Tax Accounting 32. Principles of taxation of companies 139. 59A. SME 4 36 Bulkstar Nitrate Mixture 2 ZZ Kg. General provisions relating to taxes imposed under 32. sections 5, 6 and 7. Tax on certain payments to non-residents 28. PART III--DIRECTORATES-GENERAL 89. 2018 - 34 Page 1, Subdivision Ordinance, 2015, Ordinance No. Sell your publications commission-free as single issues or ongoing subscriptions. Section 108: Transactions between associates. Section 59AA: Group taxation under income tax. Discontinuance of business or dissolution of an 147. association of persons 98C. Tax on certain payments to non-residents 28. PART VIII--LOSSES 12. 2Tax on taxable income 9 4B. 8. INCOME TAX ORDINANCE 2001 TABLE OF CONTENTS CHAPTER 1 PRELIMINARY 1. PART XIII-- CIRCULARS Section 108A: Report from independent chartered accountant or cost and management accountant, Section 108B: Transactions under dealership arrangements, Section 109: Recharacterisation of income and deductions, Section 110: Salary paid by private companies, Section 111: Unexplained income or assets. Section 38: Loss adjustment in computing capital gain tax. SALARY. Prosecution for enabling offshore tax evasion. Method of accounting 71. 27. Blog. Division II. 101. Rules to prevent double derivation and double deductions. and Date Rules No. 13. 70. PARLIAMENTARIANS TAX DIRECTORY FOR YEAR ENDED 30 JUNE 2016 (Published on 27 July 2017), Directory, Parliamentarians tax directory, Parliamentarians, 445 government of pakistan revenue division central board of revenue notification islamabad, the 18th june, 2001. 79. Miscellaneous provisions relating to tax credits 110. Bangladesh Income Tax Ordinance, 1984 - Amended up to July 2022 in light of finance Act 2022. . INCOME TAX ordinance , 2001 amended UPTO TABLE OF CONTENTS. Special provisions relating to banking business. Disposal of business by association of persons to 141. wholly-owned company 97. 78. 65D. 11. Pakistans first in-depth newspaper that presents balanced news reports, analysis and reviews regarding Customs, Federal Board of Revenue (FBR) and Sales/Income Tax Departments beside covering import and export sectors comprehensively. Division I. PART IV--AGREEMENTS FOR THE AVOIDANCE OF DOUBLETAXATION AND PREVENTIONOF FISCAL EVASION Tax on dividends 19 6. Tax on shipping of a resident person. INSURANCE BUSINESS. Section 43: Foreign govt officials entitled to tax exemption. Revision by the Commissioner 198. Section 4: Tax on taxable income. PART IV. 69. TAX YEAR. PART IV--AGREEMENTS FOR THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION, Agreements for the avoidance of double taxation and prevention of fiscal evasion. TAX CREDITS. 41. Carry forward of speculation business losses 95. Please notify us if you found a problem with this document: 1 INCOME TAX ordinance , 2001 AMENDED UPTO TABLE OF CONTENTS. Carry forward of speculation business losses 95. 62A. Division I. Section 21: Expenditures not allowed against business income. Section 26: Expenses on scientific research against tax liability. Special provisions relating to banking business. 64B. Tax on undistributed profits. SPECIAL INDUSTRIES. Definitions 1. Short title, extent and commencement 1. Income Tax Ordinance 2001. Carry forward of speculation business losses 95. 128. 28. Support payments under an agreement to live apart 88. 4. PART I--COMPUTATION OF TAXABLE INCOME 24. Value of perquisites 38. Be the first to review this product. Total INCOME 34. PART V. COMMON PROVISIONS APPLICABLE TO. 66. 1. PART I. COMPUTATION OF TAXABLE INCOME . Income Tax Ordinance 2001. 76. PART II. Section 53: Exemptions, concessions under Second Schedule. Section 77: Tax treatment on consideration against asset disposal. Capital gains 76. Get discovered by sharing your best content as bite-sized articles. Accelerated depreciation to alternate energy projects. PART I. 38. to have exclusive jurisdiction. Subject Old Notification No. 6. 7. CAPITAL GAINS. Tan on return on investments in Sukuks. GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE (REVENUE DIVISION) INCOME TAX MANUAL PART I INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) AMENDED UPTO JUNE, 2006 . INDIVIDUALS. 403 MEMORANDUM CUSTOMS RULES 2001 NOTIFIED VIDE S.R.O.450(I)/2001, DATED 18.06.2001. Change in the constitution of an association of persons 147. 100. 61. CHAPTER II. Deductions in computing income chargeable under the head Income from Property. Section 79: Non-recognition of rules under income tax ordinance. Income Tax Ordinance 2001. INCOME TAX ORDINANCE 2001 TABLE OF CONTENTS CHAPTER 1 PRELIMINARY 1. FIRST SCHEDULE ASSETS. Omitted by the Finance ordinance , 2002. Tax Accounting 32. Tax credit for investment in health insurance 106. Report from independent chartered accountant or cost and management accountant. Special provision relating to capital gain tax. 120A. Employee training and facilities 65. Omitted by the Finance Act, 2017. Thin capitalization 163. PART VIII. Income Tax Ordinance, 2001 2015-2016 Edition Amended Upto 7/11/2015 - TNC Salary 36. 117. Set off of business loss consequent to amalgamation 94. 4 Development finance institution 31. 28. 5 42. CHAPTER I:PRELIMINARY Income Tax Ordinance 2001. 10 Succession to business, otherwise than on death 147. Disposal of business by individual to wholly-owned 139. company 96. First Year Allowance 61. HEAD OF INCOME . PRELIMINARY. SME 5 1134 Stardyne-E [Trial upto 31/03/2017] Nitrate Mixture 2 ZZ Kg. Heads of INCOME 34. TAX ON TAXABLE INCOME . Act / Ordinance / Orders / Bill Etc; Articles And Speeches Etc; Notifaction / Sro; Schedules; .