Tax Book 2023

Deduction / Payment of Tax Chapter- 23 assessed income or declared turnover effect of minimum tax. Provided that where the taxpa ...

Deduction / Payment of Tax Chapter- 23 A person required to deduct tax from an amount paid by the person shall deduct tax - (a) ...

Deduction / Payment of Tax Chapter- 23 (i) by remittance to the Government Treasury or deposit in an authorized branch of the St ...

Deduction / Payment of Tax Chapter- 23 Recovery of tax from the person from whom the tax was not collected or deducted (Section ...

Deduction / Payment of Tax Chapter- 23  Where the person from whom tax has been collected or deducted requests for the issuance ...

Deduction / Payment of Tax Chapter- 23 the return, audited accounts or financial statements by the due date of filing of return ...

Deduction / Payment of Tax Chapter- 23 (b) “Banking Company Officer” means a senior officer stationed at the head office and nom ...

Deduction / Payment of Tax Chapter- 23 Commissioner Inland Revenue shall have a first claim for that amount before any distribut ...

Deduction / Payment of Tax Chapter- 23 (d) may, where a hard copy or computer disk of information stored on a computer is not ma ...

Deduction / Payment of Tax Chapter- 23 Provided further that all electricity suppliers and gas transmission and distribution com ...

Deduction / Payment of Tax Chapter- 23 For the purposes of sub-sections (4) and (5), the Board may prescribe the extent of insta ...

Deduction / Payment of Tax Chapter- 23 appointed or taking possession of an asset in Pakistan, whichever occurs first, give writ ...

Deduction / Payment of Tax Chapter- 23 It shall not be open to a taxpayer to question before the District Officer (Revenue) the ...

Deduction / Payment of Tax Chapter- 23 An verified application u/s 170 for a refund of tax shall be in the Performa specified in ...

Deduction / Payment of Tax Chapter- 23 7) The bonds shall be accepted by the banks as collateral. 8) There shall be no compulsor ...

Deduction / Payment of Tax Chapter- 23 (2) For the purposes of sub-clause (i) of clause (a) of sub-rule (1), a degree conferred ...

Deduction / Payment of Tax Chapter- 23 (1) Any person (including an income tax authority) who considers that an income tax pract ...

Deduction / Payment of Tax Chapter- 23 (2) The FBR shall decide the case of the ITP within 60 days of the filing of the appeal. ...

Deduction / Payment of Tax Chapter- 23 (^) DEDUCTION OR COLLECTION OF TAX AT SOURCE FOR THE TAX YEAR 2021 (UNDER PART - V OF CHA ...

Deduction / Payment of Tax Chapter- 23 iii. Persons importing potassic fertilizers in pursuance of Economic coordination Committ ...