Tax Book 2023
Taxation System Chapter- 04 in banking business in Pakistan, will be considered banking companies and will be subjected to highe ...
Preliminary Chapter- 04 (c) Any movable property held for personal use by the person or any member of the person’s family depend ...
Taxation System Chapter- 04 The law after the said amendment envisaged two types of Commissioner Inland Revenue’s; one appointed ...
Preliminary Chapter- 04 (vi) Multi-Unit Co-operative Societies Act, 1942; (vii) Co-operative Development Board Ordinance, 1962; ...
Taxation System Chapter- 04 but shall not include any tangible movable property, immovable property, or structural improvement t ...
Preliminary Chapter- 04 Explanation: PE of a non-resident is taxable on attributable profits in Pakistan u/s 105 or in terms of ...
Taxation System Chapter- 04 of sounds or visual images and also includes real time online sharing of any matter in manner and mo ...
Preliminary Chapter- 04 "Financial institution" [U/s 2(24)] means an institution as defined under the Companies Act, 2017 as fol ...
Taxation System Chapter- 04 (b) is approved by the Commissioner on an application made in the prescribed form and manner, accomp ...
Preliminary Chapter- 04 (i) 10 or more persons in Pakistan and involves the use of electrical energy or any other form of energy ...
Taxation System Chapter- 04 Provided that an existing investment company shall raise its capital to Rs.100 million within a peri ...
Preliminary Chapter- 04 (c) promoting products where such products are yet to be supplied to, or sold in, Pakistan; (d) promotin ...
Taxation System Chapter- 04 “NCCPL” [U/s 2(35AA)] means National Clearing Company of Pakistan Limited, which is a company incorp ...
Preliminary Chapter- 04 Explanation: It is as defined in Asset Backed Securitization Rules, 1989 as means a person who transfers ...
Taxation System Chapter- 04 (10) Any gain from the alienation of any property or right referred to in sub-section (9) or from th ...
Preliminary Chapter- 04 contracts that are routinely concluded without material modification by the person and these contracts a ...
Taxation System Chapter- 04 (4) No deduction shall be allowed where a deduction has already been allowed under any other section ...
Preliminary Chapter- 04 Explanation: It is an exhaustive definition which means any profit, yield, interest, discount, premium o ...
Taxation System Chapter- 04 (b) the control and management of the affairs of the company is situated wholly in Pakistan at any t ...
Preliminary Chapter- 04 (a) AOP in Pakistan while its control and management is not in Pakistan wholly or partly. (b) An individ ...
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