Ultimate Law Resources : Database for Lawyers

Income Tax Ordinance, 2001

Topic Serial #	Content	Case Law
	GEOGRAPHICAL SOURCE OF INCOME
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
	ANTI-AVOIDANCE
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
	MINIMUM TAX
113	Minimum tax on the income of certain persons
113	113-A Tax on Income of certain persons
113	113-B Taxation of income of certain retailers
	CHAPTER X
	PROCEDURE
	PART I
	RETURNS
114	Return of income
115	Persons not required to furnish a return of income
116	Wealth statement
117	Notice of discontinued business
118	Method of furnishing returns and other documents
119	Extension of time for furnishing returns and other documents
120	Assessments	Case Law
120	120-A Investment Tax on income
121	Best judgement assessment
122	Amendment of assessments	Case Law
122	122-A Revision by the Commissioner
122	122-B Revision by the Regional Commissioner
123	Provisional assessment in certain cases
124	Assessment giving effect to an order
124	124-A Powers of tax authorities to modify orders, etc
125	Assessment in relation to disputed property
126	Evidence of assessment
127	Appeal to the Commissioner (Appeals)
128	Procedure in appeal
129	Decision in appeal
130	Appointment of the Appellate Tribunal
131	Appeal to the Appellate Tribunal
132	Disposal of appeals by the Appellate Tribunal
133	Reference to High Court	Case Law
134	Omitted
134	134-A Alternative Dispute Resolution
135	Omitted
136	Burden of proof
137	Due date for payment of tax
138	Recovery of tax out of property and through arrest of taxpayer
138	138-A Recovery of tax by District Officer (Revenue)
139	Collection of tax in the case of private companies and associations of persons
140	Recovery of tax from persons holding money on behalf of a taxpayer
141	Liquidators
142	Recovery of tax due by non-resident member of an association of persons
143	Non-resident ship owner or charterer
144	Non-resident aircraft owner or charterer
145	Assessment of persons about to leave Pakistan
146	Recovery of tax from persons assessed in Azad Jammu and Kashmir
146	146-A Initiation, validity, etc., of recovery proceedings
146	146-B Tax arrears settlement incentives scheme
147	Advance tax paid by the taxpayer	Case Law
148	Imports
149	Salary
150	Dividends
151	Profit on debt
152	Payments to non-residents
153	Payments for goods and services
153	153-A Payments to non-resident media persons
154	Exports
155	Income from property	Case Law
156	Prizes and winnings	Case Law
156	156-A Petroleum Products
156	156-B Withdrawal of balance under Pension Fund
158	Time of deduction of tax
159	Exemption or lower rate certificate
160	Payment of tax collected or deducted
161	Failure to pay tax collected or deducted
162	Recovery of tax from the person from whom tax was not collected or deducted
163	Recovery of amounts payable under this Division
164	Certificate of collection or deduction of tax
165	Statements
166	Priority of tax collected or deducted
167	Indemnity
168	Credit for tax collected or deducted	Case Law
169	Tax collected or deducted as a final tax
170	Refunds	Case Law
171	Additional payment for delayed refunds
172	Representatives
173	Liability and obligations of representatives
174	Records
175	Power to enter and search premises
176	Notice to obtain information or evidence
177	Audit
178	Assistance to Commissioner
179	Accounts, documents, records and computer-stored information not in Urdu or English language
180	Power to collect information regarding exempt income
181	Taxpayer’s registration
182	Penalty for failure to furnish a return or statement
183	Penalty for non-payment of tax
184	Penalty for concealment of income
185	Penalty for failure to maintain records
186	Penalty for non-compliance with notice
187	Penalty for making false or misleading statements
188	Penalty for failure to give notice
189	Penalty for obstruction
190	Imposition of penalty
191	Prosecution for non-compliance with certain statutory obligations
192	Prosecution for false statement in verification
192	192-A Prosecution for concealment of income
193	Prosecution for failure to maintain records
194	Prosecution for improper use of National Tax Number Certificate
195	Prosecution for making false or misleading statements
196	Prosecution for obstructing an income tax authority
197	Prosecution for disposal of property to prevent attachment
198	Prosecution for unauthorised disclosure of information by a public servant
199	Prosecution for abetment
200	Offences by companies and associations of persons
201	Institution of prosecution proceedings without prejudice to other action
202	Power to compound offences
203	Trial by Special Judge
204	Power to tender immunity from prosecution
205	Additional tax
205	205-A Reduction in additional tax, consequential to reduction in tax or penalty
206	Circulars
206	206-A Advance ruling
	CHAPTER XI

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