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Carry forward of speculation business losses 95. 2019, FBR. 7. 121. Copyright 2013-present TNC, Inc. All rights reserved. Resident and Non-resident Persons 81. 127. Bad debts 67. For the best experience on our site, be sure to turn on Javascript in your browser. Host your publication on your website or blog with just a few clicks. INCOME from property 44. Exemptions and tax provisions in other laws 91. Stock-in-trade 72. Tan on return on investments in Sukuks. CHAPTER XI:ADMINISTRATION Income Tax Ordinance 1984 - Amended upto July 2022 - Free ebook download as PDF File (.pdf), Text File (.txt) or read book online for free. Intangibles 61. Tax on builders 30. government of pakistan ministry of finance, economic affairs, statistics and revenue (revenue division) ***** islamabad, the 31st december, 2011 s.r.o.1125(i)/2011. 38. ASA 530 Audit Sampling - Summary Finance Act 2015 Corporate tax rate 32%. Pre-commencement expenditure 64. 152. 94. Special procedure for small traders and shopkeepers. 65D. Foreign government officials 86. SALARY. 64A Section re-numbered as 60C. Tax on certain payments to non-residents 28. Profit on debt 87. Section 2. Section 91: Income of minor child under tax law. Harmonized Commodity Description And Codes, Convention And Agreements On Avoidance Of Double Taxation, Balochistan, Ict And Kpk Sales Tax On Services, Manual Of Provincial Sales Tax On Services, Skip to the beginning of the images gallery. Long-term contracts 74. 8. Section 120B: Proceeding limitations under asset declaration scheme. 79. Rules, 2010, Custom, Customs rules, Customs rules 2001, GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE Islamabad, the 6th September, 2017 Circular No. Tax on taxable INCOME 25. PART VA. TAX LIABILITY IN CERTAIN CASES. Section 79: Non-recognition of rules under income tax ordinance. 61. PART X. Capital gains 76. Charitable donations 103. Principle of taxation of individuals 134. Employee training and facilities 65. Division III. Accrual-basis accounting 71. Please notify us if you found a problem with this document: 1 INCOME TAX ordinance , 2001 AMENDED UPTO TABLE OF CONTENTS. PART V. HEAD OF INCOME . Transfer to participatory reserve 69. 88A. CHAPTER II:CHARGE OF TAX 95. 7. Income Tax Ordinance, 2001-2021-2022-Edition. Principles of taxation of companies 139. Advance tax from provincial sales tax registered person. 69. PkRevenue.com Copyright 2021. Section 25: Tax treatment of pre-commencement expenditure. Section 31: Tax expenditures against transfer of participatory reserve. 119. SECTIONS CHAPTER 1 PAGE NO. SKU. Division III. Bangladesh Income Tax Ordinance, 1984 - Amended up to July 2022 in light of finance Act 2022. . 57. 10. PDF Income Tax (Amendment) Ordinance 2022 - Fakhri Associates Disposal and acquisition of assets 124. Proceedings against authority and persons. Section 26: Expenses on scientific research against tax liability. INCOME TAX ORDINANCE, 2001 AMENDED UPTO 30.06.2017 TABLE OF CONTENTS SECTIONS CHAPTER 1 PRELIMINARY PAGE NO. PDF Government of Pakistan Federal Board of Revenue (Revenue Division) SKU. Agricultural INCOME 85. 5. Workers' Participation Fund 101. Super tax for rehabilitation of temporary displaced 26. persons. 3. ordinance to override other laws 24. Income Tax Ordinance, 2001 updated upto 30 June 2021. Definitions 1 3. Accrual-basis accounting 71. 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. CHAPTER VII:INTERNATIONAL Tax on profit on debt 30. Currency conversion 120. CHAPTER X. 53. Disposal of business by association of persons to 141. wholly-owned company 97. Tax on taxable INCOME 25. Section 99: Special tax provisions relating to various businesses. INCOME FROM PROPERTY. Schedule 54. 78. 8. 72. Omitted by the Finance Act, 2007. Income Tax Ordinance, 2001-2015-2016-Edition. 107. 62. Long-term contracts 74. Division IV. Resident and non-resident persons 131. 2022-2023. Digital Book. 46. PART II--INDIVIDUALS Tax on developers 31. Taxation Tax on deemed income from immovable property under Section 7E November 28, 2022 Through Finance Act, 2022 deemed income on immovable property has been imposed from tax year 2022 (July 01, 2021 - June 30, 2022) and declaration has been made mandatory of the deemed income along with annual return by November 30, 2022. 136. Federal Governments, Provincial Government and Local 88. Rules to prevent double derivation and double 121. deductions PART II. Definitions 1 3. 64A Section re-numbered as 60C. CHARGE OF TAX. Set off of losses 93. 76 and 82 of 2017, introducing certain amendments to the Income Tax Law No. Profit on debt, financial costs and lease payments 65. 66. Carry forward of business losses 93. Disposal and acquisition of assets 124. Taxation of Individuals 86. Support payments under an agreement to live apart 88. Real-time access to information and databases. Tax on undistributed profits. COMMON RULES. Section 13: Value of perquisites for salary tax computation. An individual as a member of an association of persons 135. All Rights Reserved. Tax credit for industrial undertakings established before 115. the first day of July, 2011. Section 14: Employee share scheme not chargeable to tax. Omitted by the Finance Act, 2006. President's honours 87. 47. Short title, extent and commencement 1 2. 65B. 29A Provision regarding consumer loans 68. Government 50. Chore of . Special provisions relating to small and medium enterprises. 100C. 79. 62A. Income Tax Ordinance 2001 Updated Till 30.06.2016 | PDF - Scribd Total INCOME 34. Definitions 1 3. Tax credit for certain persons 152. Responsibility of a withholding agent.-- (1) The withholding agent, intending to make purchases of taxable goods, shall indicate in an advertisement or notice for this, Rules, Seal, Procedures, Special, 2007, Withholding, Sales tax special procedure, 182 Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric Note. Make data-driven decisions to drive reader engagement, subscriptions, and campaigns. Principle of taxation of individuals 134. 27. Deductible allowance for education expenses. 107. 65C. Ordinance to override other laws 25 CHAPTER II CHARGE OF TAX 4. COMPANIES. HEAD OF INCOME . 15A. 30Tax on taxable income 4B. 1. Section 100B: Special provisions relating to capital gain tax. 26. Super tax for rehabilitation of temporary displaced persons. INCOME of a minor child 137. 1. FOREIGN ASSETS (DECLARATION AND REPATRIATION) ACT, 2008 78. ASSOCIATIONS OF PERSONS. 88A. 29. Government 50. Tax on certain payments to non-residents 28. 60B. 23B. Tax on developers 31. PART IX. Diplomatic and United Nations exemptions 85. 7B. . INCOME FROM BUSINESS. 403 MEMORANDUM CUSTOMS RULES 2001 NOTIFIED VIDE S.R.O.450(I)/2001, DATED 18.06.2001. Enter the email address you signed up with and we'll email you a reset link. PART III--HEAD OF INCOME: INCOME FROM PROPERTY Deceased individuals 134. Receipt of INCOME 120. Section 49: Income of governments exempted under tax law. Section 59AA: Group taxation under income tax. 113. CHAPTER IX:MINIMUM TAX S.No. Section 43: Foreign govt officials entitled to tax exemption. 64B. Transfers of assets 136. Accelerated depreciation to alternate energy projects. Section 146: Recovery of tax from persons assessed in Azad Jammu and Kashmir and Gilgit-Baltistan. Harmonized Commodity Description And Codes, Convention And Agreements On Avoidance Of Double Taxation, Balochistan, Ict And Kpk Sales Tax On Services, Manual Of Provincial Sales Tax On Services, Skip to the beginning of the images gallery. Tax on shipping of a resident person. October 2, 2014 In "Income tax ordinance 2001". SPECIAL INDUSTRIES. Omitted by Finance ordinance , 2002. Up-to-the-minute news bulletins regarding Customs and FBR departments are also displayed regularly on both website and face book for the interest of common people. 28. 528, Price center 5th floor, Preedy Street, Karachi 8 1122 Stardyne-90 Nitrate Mixture2 ZZ Kg. Deductions in computing income chargeable under the head Income from Property. 64A Section re-numbered as 60C. Principles of taxation of companies 139. 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 . HEAD OF INCOME . INCOME TAX ORDINANCE, 2001 AMENDED UPTO 30th JUNE, 2012 - Issuu 61. Workers' Welfare Fund 101. 34. INCOME FROM OTHER SOURCES. Division III. Taxable INCOME 34. 3. 5. Deductions General Principles 20. 7D. 51. PART IV--DEDUCTION OR COLLECTION OFADVANCE TAX 60B. Provisions Relating to Averaging 88. PREVENTION OF FISCAL EVASION. 83. Tax credit for investment in health insurance. Income tax ordinance 2001updated up to 30 June 2014, Income tax ordinance 2001amended up to 2014, [su_document url=http://download1.fbr.gov.pk/Docs/2014101313102634216I.T.Ord,2001(updated)AmendedJune2014.pdf], [su_document url=http://download1.fbr.gov.pk/Docs/2014101313102634248I.T.Ord,2001(updated).docx]. Super tax for rehabilitation of temporary displaced 26. persons. Section 90: Treatment of tax on transfers of assets. Tax on dividends 27. 100. Disclaimer: PkRevenue.com team has endeavored to provide the actual text of the Income Tax Ordinance, 2001 updated through Finance Act, 2021. Non-recognition rules 127. 56A. Section 27: Expenses on employee training allowed tax adjustment. For the best experience on our site, be sure to turn on Javascript in your browser. 113C. Geographical source of INCOME 156. 5. Initial allowance 60. 1. Depreciation 56. Income Tax Ordinance, 2001 'Business Bank Account' defined with penalty and prosecutions provisions for non-declaration 82. 21. Resident association of persons 132. Persons 80. ASSOCIATIONS OF PERSONS AND COMPANIES. 7C. Group Taxation. 5 42. PART II--HEAD OF INCOME: SALARY 97. Tax on builders 30. Section 74: Normal tax year to run through July 01 to June 30. PRELIMINARY. 6 56A. Tax on shipping of a resident person. Tax on certain payments to non-residents 28. DEPOSITS. 60A. 98A. Special provisions relating to the production of oil and 151. natural gas, and exploration and extraction of other mineral deposits 100A. AMENDED UPTO 30th JUNE, 2021 227. been made on the basis of return or revised return filed by the taxpayer shall be of no legal effect]. Income Tax Ordinance 2001. INCOME FROM BUSINESS. Tax on taxable INCOME 25. Disposal of asset under a scheme of arrangement and 144. reconstruction. Disposal of business by association of persons to 141. wholly-owned company 97. 37. Super tax for rehabilitation of temporary displaced 26. persons. ASSOCIATIONS OF PERSONS AND COMPANIES. 101. Omitted by the Finance Act, 2007. 36. Disposal of asset under a scheme of arrangement and 144. reconstruction. Carry forward of business losses 93. Income Tax Ordinance 2001. 65. Initial allowance 60. PART VIII--LOSSES 98B. 2. 4. Section 59B: Tax treatment of losses under group relief. Taxation of Individuals 86. 4. 4 Development finance institution 31. 28. Profit on debt, financial costs and lease payments, Profit on non-performing debts of a banking company or development finance institution, Deduction of losses in computing the amount chargeable under the head "Capital Gains", PART VI--HEAD OF INCOME: INCOME FROM OTHER SOURCES, Deductions in computing income chargeable under the head "Income from Other Sources", Exemptions under international agreements, Support payments under an agreement to live apart, Federal Government, Provincial Government, and Local Government income, Foreign-source income of short-term resident individuals, Foreign-source income of returning expatriates, Exemptions and tax concessions in the Second Schedule, Exemptions and tax provisions in other laws. Foreign tax credit 160. 57A. Download Free PDF. 4B. EXEMPTIONS AND TAX CONCESSIONS. INCOME TAX ORDINANCE, 2001 AMENDED UPTO 30th JUNE, 2012. Section 87: Taxation on income of deceased individuals. Tax on builders 30. Section 100BA: Special tax provisions for non-ATL persons, Section 100C: Allowing tax credit for charitable organization, Section 100D: Special provisions related to builders, developers, Section 100E: Special provisions related to SMEs, Section 101: Taxation of geographical source of income, Section 102: Tax exemption on foreign source of income, Section 103: Tax credit on residents foreign income, Section 104: Taxability of expenses incurred on foreign income, Section 105: Taxation on permanent establishment in Pakistan. 2015-55, Broward County, Florida, RYE TOWNSHIP SUPERVISORS MEETING March 23, BOROUGH OF WAYNESBURG, Ordinance. 4. Blog. Omitted by the Finance Act, 2007. Tax on profit on debt 30. Skip to the beginning of the images gallery. 12. 7B. 25. CHAPTER VII. 44. Disposal of asset under a scheme of arrangement and 144. reconstruction. 62. PART X. Section 45: Tax exemption on award granted by President. INCOME TAX ordinance , 2001 AMENDED UPTO TABLE OF CONTENTS. PART I--CENTRAL CONCEPTS CENTRAL CONCEPTS. Tax credit for industrial undertakings established before 115. the first day of July, 2011. 7 65C. Tax on developers 31. Division II. 97A. Tan on return on investments in . Special provision relating to capital gain tax. Taxation of a permanent establishment in Pakistan of a 162. non-resident person 106. 1.- Throughout the Nomenclature : (a) Wool means the , Animal, Hari, Yarn, Or coarse animal hair, Coarse, Or coarse animal hair horsehair yarn, Horsehair. (2) It extends to the whole of Pakistan. 24. Associates 85. 68. Special provisions relating to the production of oil and 151. natural gas, and exploration and extraction of other mineral deposits 100A. OIL, NATURAL GAS AND OTHER MINERAL. ASSESSMENTS. Zakat 101. Decision in appeal 205. 53. 403 MEMORANDUM CUSTOMS RULES 2001 NOTIFIED VIDE S.R.O.450(I)/2001, DATED 18.06.2001. PART VII. 56. Authors 135. 70. 124A. Tax year 122. Section 4: Tax on taxable income. INCOME TAX ORDINANCE 2001 TABLE OF CONTENTS CHAPTER 1 PRELIMINARY 1. 44. Division IV. Salary 36. (2) It extends to the whole of Pakistan. Employee training and facilities 65. Prosecution for non-compliance with certain statutory obligations, Prosecution for false statement in verification. PART V. 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