Computation of Taxable Income Chapter- 06
(b) the successor shall be liable to pay tax in respect of the income of such tax year after the
date of succession.(2) Where the predecessor cannot be found, the tax liability in respect of the tax year in which the
succession took place up to the date of succession and of the tax year or years preceding that
year shall be that of the successor in like manner and to the same extent as it would have been
that of the predecessor, who shall be entitled to recover it from the predecessor.17A. Special provisions relating to payment of tax through electricity connections [U/s 99A]
Notwithstanding anything contained in the Ordinance, a tax shall be charged and collected from
retailers other than Tier-I retailers as defined in Sales Tax Act, 1990 (VII of 1990) and specified
service providers on commercial electricity connections at the rates provided in clause (2A) of
Division IV, Part IV of the First Schedule.
A retailer who has paid sales tax under sub-section (9) of section 3 of Sales Tax Act, 1990 (VII of
1990), shall not be required to pay tax under this section and the sales tax so paid shall constitute
discharge of tax liability under this section.(3) The tax collected or paid under this section shall be final tax on the income of persons covered
under this section in respect of business being carried out from the premises where the electricity
connection is installed.
(4) For the purposes of this section, Board with the approval of the Minister in-charge may issue an
income tax general order to-
(a) provide the scope, time, payment, recovery, penalty, default surcharge, adjustment or refund
of tax payable under this section in such manner and with such conditions as may be
specified.
(b) provide record keeping, filing of return, statement and assessment in such manner and with
such conditions as may be specified;(c) provide mechanism of collection, deduction and payment of tax in respect of any person; or
(d) include or exempt any person or classes of persons, any income or classes of income from
the application of this section, in such manner and with such conditions as may be specified.17 B. Special procedure for small traders and shopkeepers [U/s 99B]
Notwithstanding anything contained in this Ordinance the [Board with the approval of the Minister in-
charge may, by notification in the official Gazette, prescribe special procedure for scope and payment
of tax, filing of return and assessment in respect of such small traders and shopkeepers, in such cities
or territories, as may be specified therein.
17 C. Special procedure for certain persons [U/s 99C]
Notwithstanding anything contained in this Ordinance, the Board with the approval of the Minister in-
charge may, by notification in the official Gazette, prescribe special procedure for scope and payment
of tax, record keeping, filing of return and assessment in respect of small businesses, construction
businesses, medical practitioners, hospitals, educational institutions and any other sector specified by
the Board with the approval of the Minister in-charge, in such cities or territories, as may be specified
therein.
17 D. Special provisions relating to small and medium enterprises [Section 100E]
For tax year 2021 and onwards, the tax payable by a small and medium enterprise as defined in
clause (59A) of section 2 shall be computed and paid in accordance with rules made under the
Fourteenth Schedule.
The Board may prescribe a simplified return for a small and medium enterprise.- Taxation of a Permanent Establishment(PE) in Pakistan of a non-resident person(NRP) [U/s
105]