ii
Syllabus
Ref Contents^ Level^ Learning Outcome^
sub-continent.
b Constitutional provisions
1 Federal financial procedures
(Article 78 to 88 of the
Constitution of Pakistan)1 LO2.1.1: Demonstrate familiarity with the
Federal Consolidated Fund and Public
Account
LO2.1.2: Demonstrate familiarity with the
expenditure that can be charged upon
Federal Consolidated Fund.
2 Provincial financial procedures
(Article 118 to 127 of the
Constitution of Pakistan)1 LO2.2.1: Demonstrate familiarity with the
Provincial Consolidated Fund and Public
Account
LO2.2.2: Demonstrate familiarity with the
expenditure that can be charged upon
Provincial Consolidated Fund.
3 Distribution of revenues
between Federation and the
Provinces (Article 160 to 165A
of the Constitution of
Pakistan)1 LO2.3.1: Demonstrate familiarity with the
formation of National Finance Commission
and its main function LO2.3.2: Demonstrate
familiarity with the taxes that can be raised
under the authority of Parliament
LO2.3.3: Demonstrate familiarity with the
powers of provincial assemblies in respect
of professional tax
LO2.3.4: Demonstrate familiarity with the
exemption available to federal and provincial
governments
LO2.3.5: Demonstrate familiarity with the tax
on corporation owned by federal and
provincial government.
4 Federal legislative lists relating
to revenue generating
measures (related part of
Fourth Schedule to the
Constitution of Pakistan)1 LO2.4.1: Enlist the revenue collection as
mentioned at S. No. 43 to 53 in Fourth
Schedule attached to the Constitution.c Ethics
1 Ethics for tax legislation 2 LO3.1.1: Describe how canons of taxation
developed by economists are relevant for
legislators while formulating tax policies.
2 Ethics for taxpayers and tax
practitioners2 LO3.2.1: Understand the right and purpose
of state to tax its citizens LO3.2.2:
Understand morality behind compliance with
tax laws by taxpayers and tax practitioners.
3 Ethics for tax implementing
authorities2 LO3.3.1: Understand the powers vs ethical
responsibilities of tax implementation
authorities
LO3.3.2: Understand pillars of tax
administration, namely; fairness,
transparency, equity and accountability.
4 Tax evasion and avoidance 2 LO3.4.1: Explain with simple examples the
basic difference between evasion and
avoidance of tax.
B Income Tax
1 Chapter I – Preliminary
(concepts of terms defined
section 2 sub-section 1, 5, 5A,
6, 7, 9, 10, 11A, 19, 19C, 20,
21, 22, 23, 29, 29A, 29C, 36,
37, 38, 41, 44A, 46, 47, 49,1 LO4.1.1: Describe the definitions given in
section 2 sub-section 1, 5, 5A, 6, 7, 9, 10,
11A, 15, 19, 19C, 20, 21, 22, 23, 23A, 28A,
29, 29A, 29C, 33, 35C, 36, 37, 38, 44A, 46,
47, 49, 50, 51, 52, 53, 59A, 66, 68, 75