Ultimate Law Resources : Database for Lawyers

Income Tax Ordinance, 1979

Topic Serial #	Content	Case Law
	ALLOWANCES AND RELIEFS
39	Allowance for life insurance
40	Allowance for contributions to Provident Funds, etc
41	Allowance for investment in Defence Savings and NIT Certificates, etc
41	41-A Allowance for investment in shares
41	41-AA Retirement annuity scheme
41	41-AAA Allowance for mark up paid
42	Allowance for purchase of books
43	Exemption of investments in the share-capital of approved investment, holding and industrial companies
44	Retirement annuity contracts and trust schemes
44	44-A Retirement annuity contract for professionals
45	Limitation as to relief
46	Contributions to benevolent fund and group insurance
47	Allowance for donations for charitable purposes
48	Exemption from tax of newly established industrial undertakings	Case Law
49	Allowances to be treated as deductions from income
	CHAPTER VI
	PAYMENT OF TAX BEFORE ASSESSMENT
50	Deduction of tax at source	Case Law
51	Certificate of deduction of tax
52	Liability of persons failing to deduct or pay tax	Case Law
52	52-A Recovery from the person from whom tax was not deducted or collected
53	Advance payment of tax
54	Payment of tax with return of income	Case Law
	CHAPTER VII
	ASSESSMENT
0	Notice for production of books of account, etc	Case Law
55	Return of total income
55	55-A Method of furnishing return of total income
56	Notice for furnishing return of total income	Case Law
57	Revised returns of total income
58	Wealth statement	Case Law
59	Self-assessment	Case Law
59	59-A Assessment on the basis of return
59	59-B Assessment under the Simplified Procedure for Assessment
59	59-C Fixed Tax
59	59-D Tax on undisclosed income
59	59-E Fixed or minimum tax
60	Provisional assessment
60	60-A Provisional assessment in certain cases
61	61-A Utilisation of certain information
62	Assessment on production of accounts, evidence, etc	Case Law
62	62-A Assessment after appellate decision
62	62-B In making any assessment for the year
63	Best judgement assessment
64	Limitation for assessment
65	Additional assessment	Case Law
66	Limitation for assessment in certain cases
66	66-A Powers of Inspecting Additional Commissioner to revise [Deputy Commissioner]’s order	Case Law
67	Reference to valuers
	CHAPTER VIII
	TAX LIABILITY IN SPECIAL CASES
68	Registration of firms
69	Assessment of firms and partners
70	Change in the constitution of a firm
71	Discontinuance of business or dissolution of a firm or association of persons
72	Assessment in the case of discontinued business or profession
73	Succession to business, otherwise than on death
74	Liability in the case of a deceased person
75	Partition of a Hindu undivided family
76	Liability in the case of a private company going into liquidation
77	Liability for payment of tax in the case of private companies, firms and associations of persons
78	Liability of agents representing assessee
79	Income from transactions with non-resident
80	Shipping business of non-residents
80	80-A Air transport business of non-residents
80	[80-AA Tax on income of non-residents from fees for technical services	Case Law
80	80-AAA Tax on income of non-residents from royalty
80	[80-B Tax on income of certain persons from dividends and bank profits, etc
80	80-BB Tax on income of goods transport vehicles owners
80	80-C Tax on income of certain contractors and importers	Case Law
80	[80-CC Tax on income of certain exporters	Case Law
80	80-CD Tax on income of industrial undertakings located in Export Processing Zones
80	80-D Minimum tax on income of certain [persons]	Case Law
80	80-DD Minimum tax on income of importers of edible oils, etc
80	80-E Minimum tax on income of certain persons
81	Assessment of persons about to leave Pakistan
82	Persons leaving Pakistan to obtain tax clearance certificate
83	Income from revocable transfer of assets, etc	Case Law
83	83-A Income of minor child
84	Liability certain in transactions in securities
	CHAPTER IX
	RECOVERY OF TAX
85	Payment of tax on demand
86	Charge of additional tax for failure to deduct and pay tax	Case Law
87	Charge of additional tax for failure to pay advance tax	Case Law
88	Charge of additional tax for failure to pay tax with the return	Case Law
89	Charge of additional tax for failure to pay tax or penalty
90	Reduction in additional tax, consequential to reduction in tax or penalty
91	Penalty for non-payment of tax
92	Recovery of tax from persons holding money on behalf of an assessee
93	Recovery of tax by Tax Recovery Officer
93	93-A Recovery of tax from persons assessed in Azad Jammu and Kashmir
94	Recovery of tax by Collector
95	Initiation, validity, etc., of recovery proceedings
	CHAPTER X

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