Sub-SectionDefinition of
(1)accumulated profits
(1A)active taxpayerÂ’ list
(1B)amalgamation
(2)Appellate Tribunal
(3)approved gratuity fund
(3A)Approved Annuity Plan
(3B)Approved Income Payment Plan
(3C)Approved Pension Fund
(3D)Approved Employment Pension or Annuity Scheme
(3E)Approved Occupational Savings Scheme
(4)approved superannuation fund
(5)assessment
(5A)assessment year
(5B)asset management company
(5C)assets move
(6)association of persons
(7)banking company
(8)Board
(9)bonus shares
(10)business
(11)capital asset
(11A)charitable purpose
(11B)Chief Commissioner
(11C)Collective Investment Scheme
(12)company
(13)Commissioner
(13A)Commissioner (Appeals)
(13AA)consumer goods
(13B)Contribution to an Approved Pension Fund
(14)co-operative society
(15)debt
(16)deductible allowance
(17)depreciable asset
(17A)Developmental REIT Scheme
(18)disposal
(19)dividend
(19A)Eligible Person
(19B)addressee
(19B)automated
(19B)electronic
(19B)electronic signature
(19B)information
(19B)information system
(19B)originator
(19B)transaction
(19C)electronic record
(19D)electronic resource
(19E)telecommunication system
(20)employee
(21)employer
(22)employment
(22A)fast moving consumer goods
(22B)fee for offshore digital services
(22C)FBR Refund Settlement Company Limited
(23)fee for technical services
(24)financial institution
(25)finance society
(26)firm
(27)foreign-source income
(27A)greenfield industrial undertaking
(28)House Building Finance Corporation
(28A)imputable income
(29)income
(29A)income year
(29B)Individual Pension Account
(29C)Industrial undertaking
(30)intangible
(30A)integrated enterprise
(30AA)investment company
(30AB)
KIBOR
(30AC)Iris
(30B)leasing company
(30C)liaison office
(31)liquidation
(31A)Local Government
(32)member
(33)minor child
(34)modaraba
(35)modaraba certificate
(35A)Mutual Fund
(35AA)NCCPL
(35B)non-banking finance company
(36)non-profit organization
(37)non-resident person
(38)non-resident taxpayer
(38A)Officer of Inland Revenue
(38AA)offshore asset
(38AB)Offshore evader
(38AC)offshore enabler
(38B)online marketplace
(39)Originator
(40)Pakistan-source income
(40A)Pension Fund Manager
(41)permanent establishment
(42)person
(42A)PMEX
(43)pre-commencement expenditure
(44)prescribed
(44A)principal officer
(45)private company
(46)profit on a debt
(47)public company
(47A)REIT Scheme
(47B)Real Estate Investment Trust Management Company [RMC]
(47C)Rental REIT Scheme
(48)recognised provident fund
(49)rent
(49A)repealed Ordinance
(50)resident company
(51)resident individual
(52)resident person
(53)resident taxpayer
(54)royalty
(55)salary
(56)Schedule
(57)securitization
(58)share
(59)shareholder
(59A)Small Company
(59B)Special Judge
(60)Special Purpose Vehicle
(60A)specified jurisdiction
(61)speculation business
(61A)stock fund
(62)stock-in-trade
(62A)startup
(63)tax
(64)taxable income
(65)taxation officer - Omitted by Finance Act, 2010
(66)taxpayer
(67)tax treaty
(68)tax year
(69)total income
(70)trust
(70A)turnover
(71)underlying ownership
(72)units
(73)unit trust
(73A)unspecified jurisdiction
(74)Venture Capital Company
(74)Venture Capital Fund
(75)whistleblower
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