Final Tax Regime and Minimum Tax Chapter- 22
ICMAP PAST PAPERS THEORECTICAL QUESTIONS
Q. 1 (c) February 2013 (ii) State the provision regarding 'taxation of petroleum products' as per section
156A of the Income Tax Ordinance, 2001.
Q. 2(a) April 2012 In the light of the Section 6 of the Income Tax Ordinance, 2001 relating to Pakistan-
source royalty and fee for technical services received by a non-resident person, answer
the following:
(i) At which rate shall the tax be imposed?
(ii) On which amount shall the tax be imposed?
(iii) On which types of royalty / fee for technical services this section shall not apply?
Q. NO. 2(b) SUMMER 2010 Explain minimum tax with reference to section 113 of the Income tax
Ordinance, 2001.
Q. NO. 4 (a) WINTER 2006 Explain the term “Turnover” u/s 113(3) of the Income tax Ordinance, 2001.