| Topic Serial # |
Content |
Case Law |
|
|
ADMINISTRATION
|
|
|
|
PART I
|
|
|
|
GENERAL
|
|
| 207 |
Income tax authorities
|
|
| 208 |
Appointment of income tax authorities
|
|
| 209 |
Jurisdiction of income tax authorities
|
|
| 210 |
Delegation
|
Case Law
|
| 211 |
Power or function exercised
|
|
| 212 |
Authority of approval
|
|
| 213 |
Guidance to income tax authorities
|
|
| 214 |
Income tax authorities to follow orders of the [Board]
|
|
| 214 |
214-A Condonation of time limit
|
|
| 214 |
214-B Power of the Board to call for records
|
|
| 215 |
Furnishing of returns, documents etc
|
|
| 216 |
Disclosure of information by a public servant
|
|
| 217 |
Forms and notices; authentication of documents
|
|
| 218 |
Service of notices and other documents
|
|
| 219 |
Tax or refund to be computed to the nearest Rupee
|
|
| 220 |
Receipts for amounts paid
|
|
| 221 |
Rectification of mistakes
|
|
| 222 |
Appointment of expert
|
|
| 223 |
Appearance by authorised representative
|
|
| 224 |
Proceedings under the Ordinance to be judicial proceedings
|
|
| 225 |
Proceedings against companies under liquidation
|
|
| 226 |
Computation of limitation period
|
|
| 227 |
Bar of suits in Civil Courts
|
|
| 228 |
The Directorate General of Inspection and Internal Audit
|
|
| 229 |
Omitted
|
|
| 230 |
Omitted
|
|
| 230 |
230-A Directorate-General of Withholding Taxes
|
|
|
|
CHAPTER XII
|
|
|
|
TRANSITIONAL ADVANCE TAX PROVISIONS
|
|
| 231 |
231-A Cash withdrawal from a bank
|
Case Law
|
| 231 |
231-B Advance tax on private motor vehicles
|
|
| 233 |
Brokerage and commission
|
|
| 233 |
233-A Collection of tax by a stock exchange registered in Pakistan
|
|
| 234 |
[Tax on motor vehicles]
|
|
| 234 |
234-A CNG Stations
|
|
| 235 |
Electricity consumption
|
Case Law
|
| 236 |
Telephone users
|
Case Law
|
| 236 |
236-A Advance tax at the time of sale by auction
|
|
|
|
CHAPTER XIII
|
|
|
|
MISCELLANEOUS
|
|
| 237 |
Power to make rules
|
|
| 237 |
237-A Electronic record
|
|
| 238 |
Repeal
|
|
| 239 |
Savings
|
Case Law
|
| 239 |
239-A Transition to Federal Board of Revenue
|
|
| 240 |
Removal of difficulties
|
|
|
|
THE FIRST SCHEDULE
|
|
|
|
PART I
|
|
|
|
RATES OF TAX
|
|
