Sections
|
Context
|
Case Laws
|
| PREAMBLE |
Preamble |
CaseLaw |
| 1 |
Short title, extent and commencement |
CaseLaw |
| 2 |
Definitions |
CaseLaw |
| 3 |
Income tax authorities |
CaseLaw |
| 4 |
Appointment of income tax authorities, etc. |
CaseLaw |
| 4-A |
|
|
| 5 |
Jurisdiction of income tax authorities |
CaseLaw |
| 6 |
Exercise of jurisdiction by a successor |
CaseLaw |
| 7 |
Guidance to income tax officer |
CaseLaw |
| 8 |
All officers to follow the orders of the central board of revenue |
CaseLaw |
| 9 |
Charge of income tax |
CaseLaw |
| 10 |
Charge of super tax and surcharge |
CaseLaw |
| 11 |
Scope of total income |
CaseLaw |
| 12 |
Income deemed to accrue or arise in Pakistan |
CaseLaw |
| 13 |
Unexplained investments, etc., deemed to be income |
CaseLaw |
| 14 |
Exemptions |
CaseLaw |
| 15 |
Heads of income |
CaseLaw |
| 16 |
Salary |
CaseLaw |
| 17 |
Interest on securities |
CaseLaw |
| 18 |
Deductions |
CaseLaw |
| 19 |
Income from house property |
CaseLaw |
| 20 |
Deduction |
CaseLaw |
| 21 |
Liability in the case of co-owners |
CaseLaw |
| 22 |
Income from business or profession |
CaseLaw |
| 23 |
Deductions |
CaseLaw |
| 24 |
Deductions not admissible |
CaseLaw |
| 24-A |
|
|
| 25 |
Amounts subsequently recovered in respect of deductions, etc. |
CaseLaw |
| 26 |
Special provisions regarding business of insurance and production of oil and natural gas and exploration and extraction of other mineral deposits |
CaseLaw |
| 27 |
Capital gains |
CaseLaw |
| 28 |
Computation of capital gains |
CaseLaw |
| 29 |
Cost of acquisition and consideration for transfer, how determined |
CaseLaw |
| 30 |
Income from other sources |
CaseLaw |
| 31 |
Deductions |
CaseLaw |
| 32 |
Method of accounting |
CaseLaw |
| 33 |
Assessment of royalties or copyright fees for literary or artistic work |
CaseLaw |
| 34 |
Set-off losses |
CaseLaw |
| 35 |
Carry off of loses of business losses |
CaseLaw |
| 36 |
Speculation of loses |
CaseLaw |
| 37 |
Capital losses |
CaseLaw |
| 38 |
Limitations as to set-off and carry forward of losses in the case of firms, partners, etc. |
CaseLaw |
| 39 |
Allowance for life insurance |
CaseLaw |
| 40 |
Allowance for contribution to provident fund, etc. |
CaseLaw |
| 41 |
Allowance for investment in defence savings and nit certificates, etc. |
CaseLaw |
| 42 |
Allowance for purchases of books |
CaseLaw |
| 43 |
Exemption of investments in the share-capital of approved investment, holding and industrial companies |
CaseLaw |
| 44 |
Retirement annuity contracts and trust schemes |
CaseLaw |
| 45 |
Limitations as to relief |
CaseLaw |
| 46 |
Contributions to benevolent fund and group insurance |
CaseLaw |
| 47 |
Allowance for donation for charitable purposes |
CaseLaw |
| 48 |
Exemption from tax of newly established industrial undertakings |
CaseLaw |
| 49 |
Allowance to be treated as deductions from income |
CaseLaw |
| 50 |
Deduction of tax at source |
CaseLaw |
| 51 |
Certificate of deduction of tax |
CaseLaw |
| 52 |
Liability of persons failing to deduct or pay tax |
CaseLaw |
| 53 |
Advance payment of tax |
CaseLaw |
| 54 |
Payment of tax with return of income |
CaseLaw |
| 55 |
Return of total income |
CaseLaw |
| 56 |
Notice for furnishing return of total income |
CaseLaw |
| 57 |
Revised returns of total income |
CaseLaw |
| 58 |
Wealth statement |
CaseLaw |
| 59 |
Self-assessment |
CaseLaw |
| 60 |
Provincial assessment |
CaseLaw |
| 61 |
Notice for production of books of accounts, etc. |
CaseLaw |
| 62 |
Assessment on production of accounts, evidence, etc. |
CaseLaw |
| 63 |
Best judgment assessment |
CaseLaw |
| 64 |
Limitation for assessment |
CaseLaw |
| 65 |
Additional assessment |
CaseLaw |
| 66 |
Limitation for assessment in certain cases |
CaseLaw |
| 67 |
Reference to valuers |
CaseLaw |
| 68 |
Registration of firms |
CaseLaw |
| 69 |
Assessment of firms and partners |
CaseLaw |
| 70 |
Change in the constitution of a firm |
CaseLaw |
| 71 |
Discontinuance of business or dissolution of a firm or association of persons |
CaseLaw |
| 72 |
Assessment in the case of discontinued business or profession |
CaseLaw |
| 73 |
Succession to business, otherwise than on death |
CaseLaw |
| 74 |
Liability in the case of a deceased person |
CaseLaw |
| 75 |
Partition of a Hindu undivided family |
CaseLaw |
| 76 |
Liability in the case of a private company going into liquidation |
CaseLaw |
| 77 |
Liability for payment of tax in the case of private companies, firms and associations of persons |
CaseLaw |
| 78 |
Liability of agents representing assessee |
CaseLaw |
| 79 |
Income from transactions with non-residents |
CaseLaw |
| 80 |
Shipping business of non-residents |
CaseLaw |
| 81 |
Assessment of persons about to leave Pakistan |
CaseLaw |
| 82 |
Persons leaving Pakistan to obtain tax clearance certificate |
CaseLaw |
| 83 |
Income from revocable transfer of assets etc. |
CaseLaw |
| 84 |
Liability certain in transactions in securities |
CaseLaw |
| 85 |
Payment of tax on demand |
CaseLaw |
| 86 |
Charge of additional tax for failure to deduct and pay tax |
CaseLaw |
| 87 |
Charge of additional tax for failure to pay advance tax |
CaseLaw |
| 88 |
Charge of additional tax for failure to pay tax with the return |
CaseLaw |
| 89 |
Charge of additional tax for failure to pay tax or penalty |
CaseLaw |
| 90 |
Reduction in additional tax consequential to reduction in tax or penalty |
CaseLaw |
| 91 |
Penalty for non-payment of tax |
CaseLaw |
| 92 |
Recovery of tax from persons holding money on behalf of an assessee |
CaseLaw |
| 93 |
Recovery of tax by tax recovery officer |
CaseLaw |
| 94 |
Recovery of tax by collector |
CaseLaw |
| 95 |
Initiation, validity, etc., of recovery proceedings |
CaseLaw |
| 96 |
Refunds |
CaseLaw |
| 97 |
Persons entitled to claim refund in certain cases |
CaseLaw |
| 98 |
Refund where salary, etc., is paid in arrears |
CaseLaw |
| 99 |
Form of application, disposal of claims for refund and limitation |
CaseLaw |
| 100 |
Refund on assessment and appeal, etc. |
CaseLaw |
| 101 |
Correctness of assessment, etc., not to be questioned through refund applications, |
CaseLaw |
| 102 |
Additional payment for delayed refunds |
CaseLaw |
| 103 |
Power to withhold refund in certain cases |
CaseLaw |
| 104 |
Adjustment of refund against tax |
CaseLaw |
| 105 |
Tax credit for investment in shares of debentures of equity farticipation fund |
CaseLaw |
| 106 |
Tax credit for investment in share-capital of industrial companies |
| 107 |
Tax credit for replacement, balancing and modernisation of machinery or plant |
CaseLaw |
| 108 |
Penalty for failure to furnish return of total income and certain statements |
CaseLaw |
| 109 |
Penalty for failure to maintain prescribed accounts |
CaseLaw |
| 110 |
Penalty for non-compliance with notice, etc. |
CaseLaw |
| 111 |
Penalty for concealment of income, etc. |
CaseLaw |
| 112 |
Penalty for failure to give notice of discontinuance of business or profession |
CaseLaw |
| 113 |
Penalty in the case of registered firms |
CaseLaw |
| 114 |
Penalty for failure to give notice by liquidator |
CaseLaw |
| 115 |
Penalty for obstruction |
CaseLaw |
| 116 |
Imposition of penalty after notice of hearing, etc. |
CaseLaw |
| 117 |
Prosecution for non-compliance of certain statutory obligations |
CaseLaw |
| 118 |
Prosecution for false statement in verification |
CaseLaw |
| 119 |
Prosecution for concealment of income, etc. |
CaseLaw |
| 120 |
Prosecution for abetment |
CaseLaw |
| 121 |
Prosecution for disposal of property to payment attachment, etc. |
CaseLaw |
| 122 |
Prosecution for unauthorised disclosure of information by a public servant |
CaseLaw |
| 123 |
Liability for prosecution in the case of company, etc. |
| 124 |
Institution of prosecution proceedings without prejudice to other action |
CaseLaw |
| 125 |
Sanction of prosecution, etc. |
CaseLaw |
| 126 |
Power to compound offence |
CaseLaw |
| 127 |
Trial by special Judge |
CaseLaw |
| 128 |
Power to tender immunity from prosecution |
CaseLaw |
| 129 |
Appeal to the appellate Assistant Commissioner |
CaseLaw |
| 130 |
Form of appeal and limitation |
CaseLaw |
| 131 |
Procedure in appeal |
CaseLaw |
| 132 |
Decision in appeal |
CaseLaw |
| 133 |
Appointment of the appellate tribunal |
CaseLaw |
| 134 |
Appeal to the appellate tribunal |
CaseLaw |
| 135 |
Disposal of appeals by the Appellate Tribunal |
CaseLaw |
| 136 |
Reference to High Court |
CaseLaw |
| 137 |
Appeal to the Supreme Court |
CaseLaw |
| 138 |
Revision by Commissioner |
CaseLaw |
| 139 |
Statement regarding salary |
CaseLaw |
| 140 |
Statement regarding dividends |
CaseLaw |
| 141 |
Statement regarding interest, rent, etc. |
CaseLaw |
| 142 |
Statement regarding payments to non-residents and contractors |
CaseLaw |
| 143 |
Statement regarding certain contracts |
CaseLaw |
| 144 |
Power to call for information |
CaseLaw |
| 145 |
Power of survey |
CaseLaw |
| 146 |
Power to enter and search business premises |
CaseLaw |
| 147 |
Assistant to income tax authorities |
CaseLaw |
| 148 |
Power to take evidence on oath, etc. |
CaseLaw |
| 149 |
Power to impound and retain books of accounts, etc. |
CaseLaw |
| 150 |
Disclosure of information by a public servant |
CaseLaw |
| 151 |
Limitation of exemption |
CaseLaw |
| 152 |
Tax or refund to be calculated to the nearest rupee |
CaseLaw |
| 153 |
Receipts to be given for moneys paid or recovered under this ordinance |
CaseLaw |
| 154 |
Service of notice |
CaseLaw |
| 155 |
Certain mistakes not to vitiate assessment, etc. |
CaseLaw |
| 156 |
Rectification of mistakes |
CaseLaw |
| 157 |
Appearance by authorised representative |
CaseLaw |
| 158 |
Proceedings under the ordinance to be judicial proceedings |
CaseLaw |
| 159 |
Proceedings against companies under liquidation |
CaseLaw |
| 160 |
Computation of limitation period |
CaseLaw |
| 161 |
Indemnity |
CaseLaw |
| 162 |
Bar of suits in civil Courts |
CaseLaw |
| 163 |
Avoidance of double taxation and prevention of fiscal evasion |
CaseLaw |
| 164 |
Unilateral relief |
CaseLaw |
| 165 |
Power to make rules |
CaseLaw |
| 166 |
Repeal and saving |
CaseLaw |
| 167 |
Removal of difficulties |
CaseLaw |
| 32-A |
Documents certificates etc to be furnished by certain companies |
CaseLaw |
| 34-A |
Set off of losses of certain companies |
CaseLaw |
| 44-A |
Retirement annuity contract for professionals |
CaseLaw |
| 59-A |
Assessment on the basis of return |
CaseLaw |
| 59-B |
Assessment under the simplified procedure for assessment |
CaseLaw |
| 59-C |
Fixed tax |
CaseLaw |
| 60-A |
Provincial assessment in certain cases |
CaseLaw |
| 63-A |
Assessment after appellate decision |
CaseLaw |
| 66-A |
Powers of inspecting Assistant Commissioner to revise income tax officer’s order |
CaseLaw |
| 80-A |
Air transport business of non residents |
CaseLaw |
| 80-AA |
Tax on income of non residents from fees for technical services |
CaseLaw |
| 80-B |
Tax on income of certain persons from dividends and bank profits etc |
CaseLaw |
| 80-C |
Tax on income of certain contractors and importers |
CaseLaw |
| 80-CC |
Tax on income of certain exporters |
CaseLaw |
| 80-D |
Minimum tax on income of certain companies |
CaseLaw |
| 83-A |
Income of minor child |
CaseLaw |
| 93-A |
Recovery of tax from persons assessed in Azad Jammu and Kashmir |
CaseLaw |
| 105-A |
Tax credit for investment in debentures or negotiable bonds |
CaseLaw |
| 107-A |
Tax credit |
CaseLaw |
| 138-A |
Income tax settlement commission |
| 138-B |
Definitions |
| 138-C |
Powers and functions of the commission |
CaseLaw |
| 138-D |
Application for settlement of cases |
CaseLaw |
| 138-E |
Disposal of applications by the commission |
CaseLaw |
| 138-EE |
Disposal of second appeal cases |
CaseLaw |
| 138-F |
Recovery of sums due under order of settlement |
| 138-G |
Bar on subsequent application for settlement in certain cases |
| 138-H |
Order of settlement to be conclusive |
CaseLaw |
| 138-I |
Power of commission to re open proceedings |
| 138-J |
Proceedings before commission to be judicial proceeding |
| 138-K |
Communications of orders |
CaseLaw |
| 138-L |
Appointment of directorate general of inspection |
| 138-M |
Definitions |
| 138-N |
Inspection authorities |
| 138-O |
Jurisdiction of inspection authorities |
| 138-P |
Functions & powers of directors |
| 143-A |
Statement regarding certain properties |
CaseLaw |
| 143-B |
Statement regarding certain assessee |
CaseLaw |
| 143-C |
Displaying of national tax number certificate |
| 143-D |
Obtaining of national tax number card |
| 164-A |
Power to collect information regarding exempt income |
| 165-A |
Authority of approval |
| FIRST SCHEDULE |
Schedule |
CaseLaw |
| SECOND SCHEDULE |
Schedule |
CaseLaw |
| 59-D |
|
CaseLaw |
| 52-A |
|
CaseLaw |
| 3-A |
|
CaseLaw |
| 118-E |
|
CaseLaw |
| THIRD SCHEDULE |
Schedule |
CaseLaw |
| 80-DD |
|
CaseLaw |
| FOURTH SCHEDULE |
Schedule |
CaseLaw |
| 118-D |
|
CaseLaw |
| 15-F |
|
CaseLaw |
| FIFTH SCHEDULE |
Schedule |
CaseLaw |
| 79-A |
|
CaseLaw |
| SIXTH SCHEDULE |
Schedule |
CaseLaw |
| SEVENTH SCHEDULE |
Schedule |
CaseLaw |
| 80-BB |
|
CaseLaw |
| 107-AA |
|
CaseLaw |
| 79-B |
Income Tax Ordinance 1979 |
CaseLaw |
| 221 |
Income Tax Ordinance 1979 |
CaseLaw |
| 8000 |
Income Tax Ordinance 1979 |
CaseLaw |
| 24-C |
|
CaseLaw |
| 77-C |
|
CaseLaw |
| 166-A |
|
CaseLaw |
| 10-AA |
|
CaseLaw |
| 239 |
|
CaseLaw |
| 177 |
|
CaseLaw |
| 210 |
|
CaseLaw |
| 88-A |
Income Tax Ordinance 1979 |
CaseLaw |
| 5-A |
|
CaseLaw |
| 5-B |
|
CaseLaw |
| 5-C |
|
CaseLaw |
