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Income Tax Ordinance, 2001

Topic Serial # Content Case Law
 

PREAMBLE

 
0 PREAMBLE Case Law
 

CHAPTER I

 
 

PRELIMINARY

 
1 Short title, extent and commencement
2 Definitions Case Law
3 Ordinance to override other laws
 

CHAPTER II

 
 

CHARGE OF TAX

 
4 Tax on taxable income Case Law
5 Tax on dividends
6 Tax on certain payments to non-residents
7 Tax on shipping and air transport income of a non-resident person
8 General provisions relating to taxes imposed under sections 5, 6 and 7
 

CHAPTER III

 
 

TAX ON TAXABLE INCOME

 
 

PART I

 
 

COMPUTATION OF TAXABLE INCOME

 
9 Taxable income
10 Total Income Case Law
11 Heads of income
 

PART II

 
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