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(Income) Tax Rules, 2002

Topic Serial # Content Case Law
 

CHAPTER XIII

 
 

NATIONAL TAX NUMBER CARD

 
79 Application of Chapter
80 Application for National Tax Number Card
81 Decision on application for a National Tax Number Card
82 Cancellation of National Tax Number Card
83 Displaying and quoting of National Tax Number Card
 

CHAPTER XIV

 
 

REGISTRATION OF INCOME TAX PRACTITIONERS

 
84 Application of Chapter XIV
85 Application for registration as an income tax practitioner
86 Prescribed qualification for registration as an income tax practitioner
87 Registration of income tax practitioners
88 Duration of registration
89 Cancellation of registration
90 Appeal to Regional Commissioner of Income Tax
 

CHAPTER XV

 
 

RECOGNISED PROVIDENT FUNDS, APPROVED SUPERANNUATION FUNDS AND APPROVED GRATUITY FUNDS

 
 

PART I

 
 

RECOGNISED PROVIDENT FUNDS

 
91 Application for recognition of provident fund
92 Decision on application
93 Withdrawal of recognition
94 Form of appeal in case of non-recognition or withdrawal of recognition
95 Accounts required to be maintained by a recognised provident fund
96 Time limit for submission of accounts kept outside Pakistan
97 Limit on contribution by employers
98 Limit on contributions by certain employees
99 Exclusion from total income of accumulated balances
100 Treatment of consideration for dealings with beneficial interest
101 Treatment in certain cases where recognition is withdrawn
102 Investment of moneys of a recognised provident fund
103 Permitted withdrawals
104 Limits on Withdrawals
105 Second withdrawals
106 Repayment of amounts withdrawn
107 Power to relax conditions
108 Application for approval of a superannuation fund
109 Returns, statements and other documents that may be required to be furnished
110 Limits on contribution by the employer
111 Investment and deposit of moneys of superannuation fund
112 Treatment of consideration for dealings with beneficial interest
113 Circumstances in which approval may be withdrawn
114 Form of appeal in case of refusal to approve or withdrawal of approval
115 Application for approval of a gratuity fund
116 Returns, statements and other documents that may be required to be furnished
117 Limits on contribution by the employer
118 Investment or deposits of moneys of a gratuity fund
119 Treatment of consideration for dealings with beneficial interest
120 Circumstances in which approval may be withdrawn
121 Form of appeal in case of refusal to approve or withdrawal of approval
 

CHAPTER XVI

 
 

INCOME TAX RECOVERY RULES

 
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