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Income Tax Ordinance, 1979

Topic Serial # Content Case Law
 

(See Section 23)

 
 

RULES FOR THE COMPUTATION OF DEPRECIATION ALLOWANCE

 
1 Allowances for depreciation
 

THE FOURTH SCHEDULE

 
 

(See section 26(a)

 
 

RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS OF INSURANCE BUSINESS

 
1 Profits of life insurance to be computed separately
 

THE FIFTH SCHEDULE

 
 

PART I

 
 

(See section 26(b)

 
 

RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS FROM THE EXPLORATION AND PRODUCTION OF PETROLEUM

 
1 Exploration and production of petroleum to be treated as a separate business undertaking
 

THE SIXTH SCHEDULE

 
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