Deduction / Payment of Tax Chapter- 23
Q. NO. 3 (c) (i) SUMMER 2011 List down any three prescribed qualifications for registration as an income
tax practitioner under Rule 86 of the Income Tax Rules, 2002.
Q. NO. 3 (c) (ii) SUMMER 2011 Discuss the situations causing an end of the duration of registration of
an income tax practitioner under Rule 88 of the Income Tax Rules, 2002.
Q. NO. 2 (a) SUMMER 2008 What is the prescribed time limit for payment to the Commissioner Inland
Revenue on account of tax collected or deducted by the withholding agent?
Q. NO. 3 (b) WINTER 2007 What are the provisions of section 162 of the Income Tax Ordinance, 2001
regarding recovery of tax from the person from whom tax was not collected or deducted?
Q. NO. 2 (a) WINTER 2006 Discuss the following under Income Tax Ordinance, 2001;
(i) Provisions for additional payments for delayed refunds under section 171
Q. NO. 4 (a) SUMMER 2005 Under what circumstances a person is liable to pay additional tax under
section 205 of the Income Tax Ordinance, 2001? and at what rate?
Q. NO. 4 (b) SUMMER 2005 Under what circumstances additional tax levied under section 205 of Income
Tax Ordinance, 2001 can be reduced?
Q. NO. 4 (c) SUMMER 2005 When does additional payment for delayed refund become payable by the
department to the assessee under ITO- 2001
Q. NO. 8 (a) SUMMER 2005 Discuss the provisions contained in Section 137 of the Income Tax Ordinance,
2001 related to due date of payment.
Q. NO. 2 (b) SUMMER 2004 How Quarterly Advance tax is calculated in respect of
1 - A company
2 - An Association of persons, and
3 - An individual?