| Topic Serial # |
Content |
Case Law |
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CHAPTER XV
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PART I
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RECOGNISED PROVIDENT FUNDS
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| 91 |
Application for recognition of provident fund
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| 92 |
Decision on application
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| 93 |
Withdrawal of recognition
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| 94 |
Form of appeal in case of non-recognition or withdrawal of recognition
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| 95 |
Accounts required to be maintained by a recognised provident fund
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| 96 |
Time limit for submission of accounts kept outside Pakistan
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| 97 |
Limit on contribution by employers
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| 98 |
Limit on contributions by certain employees
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| 99 |
Exclusion from total income of accumulated balances
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| 100 |
Treatment of consideration for dealings with beneficial interest
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| 101 |
Treatment in certain cases where recognition is withdrawn
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| 102 |
Investment of moneys of a recognised provident fund
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| 103 |
Permitted withdrawals
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| 104 |
Limits on Withdrawals
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| 105 |
Second withdrawals
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| 106 |
Repayment of amounts withdrawn
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| 107 |
Power to relax conditions
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PART II
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APPROVED SUPERANNUATION FUNDS
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| 108 |
Application for approval of a superannuation fund
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| 109 |
Returns, statements and other documents that may be required to be furnished
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| 110 |
Limits on contribution by the employer
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| 111 |
Investment and deposit of moneys of superannuation fund
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| 112 |
Treatment of consideration for dealings with beneficial interest
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| 113 |
Circumstances in which approval may be withdrawn
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| 114 |
Form of appeal in case of refusal to approve or withdrawal of approval
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PART III
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APPROVED GRATUITY FUNDS
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| 115 |
Application for approval of a gratuity fund
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| 116 |
Returns, statements and other documents that may be required to be furnished
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| 117 |
Limits on contribution by the employer
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| 118 |
Investment or deposits of moneys of a gratuity fund
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| 119 |
Treatment of consideration for dealings with beneficial interest
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| 120 |
Circumstances in which approval may be withdrawn
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| 121 |
Form of appeal in case of refusal to approve or withdrawal of approval
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CHAPTER XVI
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INCOME TAX RECOVERY RULES
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PART-I
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| 122 |
Definitions
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| 123 |
Form of notice of recovery to be issued by Commissioner
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| 124 |
Mode of service of notice
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| 125 |
Time limit for execution of the notice
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| 126 |
Disposal of proceeds of execution
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| 127 |
Determination of disputes
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| 128 |
Exemption from attachment
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| 129 |
Investigation by Commissioner
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| 130 |
Removal of attachment on satisfaction or cancellation of Certificate
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| 131 |
Officer entitled to attach and sell
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| 132 |
Adjournment or stoppage of sale
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| 133 |
Defaulter not to mortgage, etc., any property
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| 134 |
Prohibition against biding or purchase by officer
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| 135 |
Assistance by police
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