Topic Serial # | Content | Case Law |
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SPECIAL INDUSTRIES |
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PART I |
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INSURANCE BUSINESS |
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99 | Special provisions relating to insurance business | |
100 | Special provisions relating to the production of oil and natural gas, and exploration and extraction of other mineral deposits | |
100 | (100-A) Special provisions relating to banking business | |
CHAPTER VII |
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INTERNATIONAL |
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PART I |
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GEOGRAPHICAL SOURCE OF INCOME |
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101 | Geographical source of income | |
102 | Foreign source salary of resident individuals | |
103 | Foreign tax credit | |
104 | Foreign losses | |
105 | Taxation of a permanent establishment in Pakistan of a non-resident person | |
106 | Thin capitalisation | |
107 | Agreements for the avoidance of double taxation and prevention of fiscal evasion | |
CHAPTER VIII |
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ANTI-AVOIDANCE |
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108 | Transactions between associates | |
109 | Recharacterisation of income and deductions | |
110 | Salary paid by private companies | |
111 | Unexplained income or assets | |
112 | Liability in respect of certain security transactions | |
CHAPTER IX |