ChapterChapter headingPartPart headingDivisionDivision HeadingSectionSection heading
PreamblePreamble
IPreliminary001Short title, extent and commencement
IPreliminary002Definitions
IPreliminary003Ordinance to override other laws
IICharge of Tax004Tax on taxable income
IICharge of Tax004BSuper tax for rehabilitation of temporary disabled persons
IICharge of Tax005Tax on dividends
IICharge of Tax5A.Tax on undistributed profits
IICharge of Tax5AA.Tax on return on investments in Sukuks
IICharge of Tax6Tax on certain payments to non-residents
IICharge of Tax7Tax on shipping and air transport income of a non-resident person
IICharge of Tax7A.Tax on shipping of a resident person
IICharge of Tax7B.Tax on profit on debt
IICharge of Tax7C.Tax on builders
IICharge of Tax7D.Tax on developers
IICharge of Tax8General provisions relating to taxes imposed under sections 5, 6 and 7
IIITax on taxable incomeIComputation of Taxable income9Taxable income
IIITax on taxable incomeIComputation of Taxable income10Total income
IIITax on taxable incomeIComputation of Taxable income11Heads of income
IIITax on taxable incomeIIHeads of income - Salary12Salary
IIITax on taxable incomeIIHeads of income - Salary13Value of perquisites
IIITax on taxable incomeIIHeads of income - Salary14Employee share schemes
IIITax on taxable incomeIIIHeads of income - Income from Property15Income from Property
IIITax on taxable incomeIIIHeads of income - Income from Property15A.Deductions in computing income chargeable under the head "income from Property"
IIITax on taxable incomeIIIHeads of income - Income from Property16Non-adjustable amounts received in relation to buildings
IIITax on taxable incomeIIIHeads of income - Income from Property17Omitted by the Finance Act, 2006
IIITax on taxable incomeIVHeads of income - Income from BusinessIIncome from Business18Income from Business
IIITax on taxable incomeIVHeads of income - Income from BusinessIIncome from Business19Speculation business
IIITax on taxable incomeIVHeads of income - Income from BusinessIIDeductions - General Principles20Deductions in computing income chargeable under the head "income from Business"
IIITax on taxable incomeIVHeads of income - Income from BusinessIIDeductions - General Principles21Deductions not allowed
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions22Depreciation
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions23Initial allowance
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions23A.First year Allowance
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions23B.Accelerated depreciation to alternate energy projects
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions24Intangibles
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions25Pre-commencement expenditure
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions26Scientific research expenditure
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions27Employee training and facilities
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions28Profit on debt, financial costs and lease payments
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions29Bad debts
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions29A.Provision regarding consumer loans
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions30Profit on non-performing debts of a banking company or development finance institution
IIITax on taxable incomeIVHeads of income - Income from BusinessIIIDeductions - Special Provisions31Transfer to participatory reserve
IIITax on taxable incomeIVHeads of income - Income from BusinessIVTax Accounting32Method of accounting
IIITax on taxable incomeIVHeads of income - Income from BusinessIVTax Accounting33Cash-basis accounting
IIITax on taxable incomeIVHeads of income - Income from BusinessIVTax Accounting34Accrual-basis accounting
IIITax on taxable incomeIVHeads of income - Income from BusinessIVTax Accounting35Stock-in-trade
IIITax on taxable incomeIVHeads of income - Income from BusinessIVTax Accounting36Long-term contracts
IIITax on taxable incomeVHeads of income - Capital Gains37Capital gains
IIITax on taxable incomeVHeads of income - Capital Gains37A.Capital gain on disposal of securities
IIITax on taxable incomeVHeads of income - Capital Gains38Deduction of losses in computing the amount chargeable under the head “Capital Gains”
IIITax on taxable incomeVIHeads of income - Income from Other Sources39Income from other sources
IIITax on taxable incomeVIHeads of income - Income from Other Sources40Deductions in computing income chargeable under the head “Income from Other Sources”
IIITax on taxable incomeVIIExemptions and Tax Concessions41Agricultural income
IIITax on taxable incomeVIIExemptions and Tax Concessions42Diplomatic and United Nations exemptions
IIITax on taxable incomeVIIExemptions and Tax Concessions43Foreign government officials
IIITax on taxable incomeVIIExemptions and Tax Concessions44Exemptions under international agreements
IIITax on taxable incomeVIIExemptions and Tax Concessions45President’s honours
IIITax on taxable incomeVIIExemptions and Tax Concessions46Profit on debt
IIITax on taxable incomeVIIExemptions and Tax Concessions47Scholarships
IIITax on taxable incomeVIIExemptions and Tax Concessions48Support payments under an agreement to live apart
IIITax on taxable incomeVIIExemptions and Tax Concessions49Federal Governments, Provincial Government and Local Government
IIITax on taxable incomeVIIExemptions and Tax Concessions50Foreign-source income of short-term resident individuals
IIITax on taxable incomeVIIExemptions and Tax Concessions51Foreign-source income of returning expatriates
IIITax on taxable incomeVIIExemptions and Tax Concessions52Omitted by Finance Ordinance, 2002
IIITax on taxable incomeVIIExemptions and Tax Concessions53Exemptions and tax concessions in the Second Schedule
IIITax on taxable incomeVIIExemptions and Tax Concessions54Exemptions and tax provisions in other laws
IIITax on taxable incomeVIIExemptions and Tax Concessions55Limitation of exemption
IIITax on taxable incomeVIIILosses56Set off of losses
IIITax on taxable incomeVIIILosses56ASet off of losses of companies operating hotels.
IIITax on taxable incomeVIIILosses57Carry forward of business losses
IIITax on taxable incomeVIIILosses57A.Set off of business loss consequent to amalgamation
IIITax on taxable incomeVIIILosses58Carry forward of speculation business losses
IIITax on taxable incomeVIIILosses59Carry forward of capital losses
IIITax on taxable incomeVIIILosses59A.Limitations on set off and carry forward of losses
IIITax on taxable incomeVIIILosses59AA.Group Taxation.
IIITax on taxable incomeVIIILosses59B.Group relief
IIITax on taxable incomeIXDeductible Allowances60.Zakat
IIITax on taxable incomeIXDeductible Allowances60A.Workers’ Welfare Fund
IIITax on taxable incomeIXDeductible Allowances60B.Workers’ Participation Fund
IIITax on taxable incomeIXDeductible Allowances60C.Deductible allowance for profit on debt
IIITax on taxable incomeIXDeductible Allowances60D.Deductible allowance for education expenses
IIITax on taxable incomeXTax Credits61.Charitable donations
IIITax on taxable incomeXTax Credits62.Tax credit for investment in shares and insurance
IIITax on taxable incomeXTax Credits62A.Tax credit for investment in health insurance
IIITax on taxable incomeXTax Credits63.Contribution to an Approved Pension Fund.
IIITax on taxable incomeXTax Credits64.Omitted by Finance Act, 2015.
IIITax on taxable incomeXTax Credits64ASection re-numbered as 60C
IIITax on taxable incomeXTax Credits64ABSection re-numbered as 60D
IIITax on taxable incomeXTax Credits64B.Tax credit for employment generation by manufacturers
IIITax on taxable incomeXTax Credits64C.Tax credit for persons employing fresh graduates
IIITax on taxable incomeXTax Credits65.Miscellaneous provisions relating to tax credits
IIITax on taxable incomeXTax Credits65A.Omitted by the Finance Act, 2017
IIITax on taxable incomeXTax Credits65B.Tax credit for investment
IIITax on taxable incomeXTax Credits65C.Tax credit for enlistment
IIITax on taxable incomeXTax Credits65D.Tax credit for newly established industrial undertakings
IIITax on taxable incomeXTax Credits65E.Tax credit for industrial undertakings established before the first day of July, 2011
IVCommon RulesIGeneral66.Income of joint owners
IVCommon RulesIGeneral67.Apportionment of deductions
IVCommon RulesIGeneral68.Fair market value
IVCommon RulesIGeneral69.Receipt of income
IVCommon RulesIGeneral70.Recouped expenditure
IVCommon RulesIGeneral71.Currency conversion
IVCommon RulesIGeneral72.Cessation of source of income
IVCommon RulesIGeneral73.Rules to prevent double derivation and double deductions
IVCommon RulesIITax Year74.Tax year
IVCommon RulesIIIAssets75.Disposal and acquisition of assets
IVCommon RulesIIIAssets75A.Purchase of assets through banking channel
IVCommon RulesIIIAssets76.Cost
IVCommon RulesIIIAssets77.Consideration received
IVCommon RulesIIIAssets78.Non-arm's length transactions
IVCommon RulesIIIAssets79.Non-recognition rules
VProvisions governing personsICentral ConceptsIPersons80.Person
VProvisions governing personsICentral ConceptsIIResidents and Non-resdent persons81.Resident and non-resident persons
VProvisions governing personsICentral ConceptsIIResidents and Non-resdent persons82.Resident individual
VProvisions governing personsICentral ConceptsIIResidents and Non-resdent persons83.Resident company
VProvisions governing personsICentral ConceptsIIResidents and Non-resdent persons84.Resident association of persons
VProvisions governing personsICentral ConceptsIIIAssociates85.Associates
VProvisions governing personsIIIndividualsITaxation of individuals86.Principle of taxation of individuals
VProvisions governing personsIIIndividualsITaxation of individuals87.Deceased individuals
VProvisions governing personsIIIndividualsIIProvisions Relating to Averaging88.An individual as a member of an association of persons
VProvisions governing personsIIIndividualsIIProvisions Relating to Averaging88A.Omitted by Finance Act, 2014
VProvisions governing personsIIIndividualsIIProvisions Relating to Averaging89.Authors
VProvisions governing personsIIIndividualsIIIIncome splitting90.Transfers of assets
VProvisions governing personsIIIndividualsIIIIncome splitting91.Income of a minor child
VProvisions governing personsIIIAssociation of Persons92.Principles of taxation of associations of persons
VProvisions governing personsIIIAssociation of Persons93.Omitted by the Finance Act, 2007.
VProvisions governing personsIVCompanies94.Principles of taxation of companies
VProvisions governing personsIVCompanies95.Disposal of business by individual to wholly-owned company
VProvisions governing personsIVCompanies96.Disposal of business by association of persons to wholly-owned company
VProvisions governing personsIVCompanies97.Disposal of asset between wholly-owned companies
VProvisions governing personsIVCompanies97A.Disposal of asset under a scheme of arrangement and reconstruction.
VProvisions governing personsVCommon Provisions applicable to Association of Persons and Companies98.Change in control of an entity
VProvisions governing personsVATax Liability in certain cases98A.Change in the constitution of an association of persons
VProvisions governing personsVATax Liability in certain cases98B.Discontinuance of business or dissolution of an association of persons
VProvisions governing personsVATax Liability in certain cases98C.Succession to business, otherwise than on death
VISpecial IndustriesIInsurance Business99.Special provisions relating to insurance business
VISpecial IndustriesIInsurance Business99A.Special provisions relating to traders
VISpecial IndustriesIInsurance Business99B.Special procedure for small traders and shopkeepers
VISpecial IndustriesIInsurance Business99C.Special procedure for certain persons
VISpecial IndustriesIIOil, natural gas and other mineral deposits100.Special provisions relating to the production of oil and natural gas, and exploration and extraction of other mineral deposits
VISpecial IndustriesIIOil, natural gas and other mineral deposits100A.Special provisions relating to banking business.
VISpecial IndustriesIIOil, natural gas and other mineral deposits100B.Special provision relating to capital gain tax.
VISpecial IndustriesIIOil, natural gas and other mineral deposits100BA.Special provisions relating to persons not appearing in active taxpayers’ list
VISpecial IndustriesIIOil, natural gas and other mineral deposits100C.Tax credit for certain persons
VIIInternationalIGeographical source of income101.Geographical source of income
VIIInternationalIGeographical source of income101AGain on disposal of assets outside Pakistan
VIIInternationalIITaxation of foreign-source income of residents102.Foreign source salary of resident individuals
VIIInternationalIITaxation of foreign-source income of residents103.Foreign tax credit
VIIInternationalIITaxation of foreign-source income of residents104.Foreign losses
VIIInternationalIIITaxation of non-residents105.Taxation of a permanent establishment in Pakistan of a non-resident person
VIIInternationalIIITaxation of non-residents106.Thin capitalization
VIIInternationalIVAgreements for avoidance of double taxation and prevention of fiscal evasion107.Agreements for the avoidance of double taxation and prevention of fiscal evasion
VIIIAnti-avoidance108.Transactions between associates
VIIIAnti-avoidance108A.Report from independent chartered accountant or cost and management accountant
VIIIAnti-avoidance108B.Transactions under dealership arrangements
VIIIAnti-avoidance109.Recharacterisation of income and deductions
VIIIAnti-avoidance109AControlled foreign company.
VIIIAnti-avoidance110.Salary paid by private companies
VIIIAnti-avoidance111.Unexplained income or assets
VIIIAnti-avoidance112.Liability in respect of certain security transactions
IXMinimum Tax113.Minimum tax on the income of certain persons.
IXMinimum Tax113A.Omitted by the Finance Act, 2016
IXMinimum Tax113B.Omitted by the Finance Act, 2016
IXMinimum Tax113C.Alternative Corporate Tax
XProcedureIReturns114.Return of income
XProcedureIReturns115.Persons not required to furnish a return of income
XProcedureIReturns116.Wealth statement
XProcedureIReturns116AForeign income and assets statement
XProcedureIReturns117.Notice of discontinued business
XProcedureIReturns118.Method of furnishing returns and other documents
XProcedureIReturns119.Extension of time for furnishing returns and other documents
XProcedureIIAssessments120.Assessments
XProcedureIIAssessments120A.Omitted by Finance Act, 2013
XProcedureIIAssessments120B.Restriction of proceedings
XProcedureIIAssessments121.Best judgment assessment
XProcedureIIAssessments122.Amendment of assessments
XProcedureIIAssessments122A.Revision by the Commissioner
XProcedureIIAssessments122B.Revision by the Chief Commissioner
XProcedureIIAssessments122C.Provisional assessment
XProcedureIIAssessments123.Provisional assessment in certain cases
XProcedureIIAssessments124.Assessment giving effect to an order
XProcedureIIAssessments124A.Powers of tax authorities to modify orders, etc.
XProcedureIIAssessments125.Assessment in relation to disputed property
XProcedureIIAssessments126.Evidence of assessment
XProcedureIIIAppeals127.Appeal to the Commissioner (Appeals)
XProcedureIIIAppeals128.Procedure in appeal
XProcedureIIIAppeals129.Decision in appeal
XProcedureIIIAppeals130.Appointment of the Appellate Tribunal
XProcedureIIIAppeals131.Appeal to the Appellate Tribunal
XProcedureIIIAppeals132.Disposal of appeals by the Appellate Tribunal
XProcedureIIIAppeals133.Reference to High Court
XProcedureIIIAppeals134.Omitted by Finance Act, 2005
XProcedureIIIAppeals134A.Alternative Dispute Resolution
XProcedureIIIAppeals135.Omitted by the Finance Ordinance, 2002
XProcedureIIIAppeals136.Burden of proof
XProcedureIVCollection and recovery of tax137.Due date for payment of tax
XProcedureIVCollection and recovery of tax138.Recovery of tax out of property and through arrest of taxpayer
XProcedureIVCollection and recovery of tax138A.Recovery of tax by District Officer (Revenue)
XProcedureIVCollection and recovery of tax138B.Estate in bankruptcy
XProcedureIVCollection and recovery of tax139.Collection of tax in the case of private companies and associations of persons
XProcedureIVCollection and recovery of tax140.Recovery of tax from persons holding money on behalf of a taxpayer
XProcedureIVCollection and recovery of tax141.Liquidators
XProcedureIVCollection and recovery of tax142.Recovery of tax due by non-resident member of an
XProcedureIVCollection and recovery of taxassociation of persons
XProcedureIVCollection and recovery of tax143.Non-resident ship owner or charterer
XProcedureIVCollection and recovery of tax144.Non-resident aircraft owner or charterer
XProcedureIVCollection and recovery of tax145.Assessment of persons about to leave Pakistan
XProcedureIVCollection and recovery of tax146.Recovery of tax from persons assessed in Azad Jammu and Kashmir
XProcedureIVCollection and recovery of tax146A.Initiation, validity, etc., of recovery proceedings.
XProcedureIVCollection and recovery of tax146B.Tax arrears settlement incentives scheme
XProcedureVAdvance tax and deduction of tax at sourceIAdvance tax paid by the Taxpayer147.Advance tax paid by the taxpayer
XProcedureVAdvance tax and deduction of tax at sourceIAdvance tax paid by the Taxpayer147A.Advance tax from provincial sales tax registered person
XProcedureVAdvance tax and deduction of tax at sourceIIAdvance Tax Paid to a Collection Agent148.Imports
XProcedureVAdvance tax and deduction of tax at sourceIIAdvance Tax Paid to a Collection Agent148A.Tax on local purchase of cooking oil or vegetable ghee by certain persons
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source149.Salary
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source150.Dividends
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source150AReturn on Investment in Sukuks
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source151.Profit on debt
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source152.Payments to non-residents
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source152A.Payment for foreign produced commercials
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source153.Payments for goods, services and contracts
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source153A.Omitted by Finance Act, 2013
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source153B.Payment of royalty to resident persons
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source154.Exports
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source155.Income from property
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source156.Prizes and winnings
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source156A.Petroleum products
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source156B.Withdrawal of balance under pension fund
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source157.Omitted by the Finance Ordinance, 2002
XProcedureVAdvance tax and deduction of tax at sourceIIIDeduction of tax at source158.Time of deduction of tax
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source159.Exemption or lower rate certificate
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source160.Payment of tax collected or deducted
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source161.Failure to pay tax collected or deducted
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source162.Recovery of tax from the person from whom tax was not collected or deducted
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source163.Recovery of amounts payable under this Division
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source164.Certificate of collection or deduction of tax
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source165.Statements
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source165A.Furnishing of information by banks
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source165B.Furnishing of information by financial institutions including banks
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source166.Priority of tax collected or deducted
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source167.Indemnity
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source168.Credit for tax collected or deducted
XProcedureVAdvance tax and deduction of tax at sourceIVGeneral Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source169.Tax collected or deducted as a final tax
XProcedureVIRefunds170.Refunds
XProcedureVIRefunds171.Additional payment for delayed refunds
XProcedureVIRefunds171A.Payment of refund through income tax refund bonds
XProcedureVIIRepresentatives172.Representatives
XProcedureVIIRepresentatives173.Liability and obligations of representatives
XProcedureVIIIRecords, information collection and audit174.Records
XProcedureVIIIRecords, information collection and audit175.Power to enter and search premises
XProcedureVIIIRecords, information collection and audit176.Notice to obtain information or evidence
XProcedureVIIIRecords, information collection and audit177.Audit
XProcedureVIIIRecords, information collection and audit178.Assistance to Commissioner
XProcedureVIIIRecords, information collection and audit179.Accounts, documents, records and computer-stored information not in Urdu or English language
XProcedureVIIIRecords, information collection and audit180.Power to collect information regarding exempt income
XProcedureIXTaxpayer's Registration181.Taxpayer’s Registration
XProcedureIXTaxpayer's Registration181A.Active taxpayers’ list
XProcedureIXTaxpayer's Registration181AA.Compulsory registration in certain cases
XProcedureIXTaxpayer's Registration181B.Taxpayer card
XProcedureIXTaxpayer's Registration181C.Displaying of National Tax Number
XProcedureIXTaxpayer's Registration181D.Business licence scheme
XProcedureXPenalty182.Offences and penalties
XProcedureXPenalty182AReturn not filed within due date.
XProcedureXPenalty183.Exemption from penalty and default surcharge
XProcedureXPenalty184.Omitted by the Finance Act, 2010.
XProcedureXPenalty185.Omitted by the Finance Act, 2010.
XProcedureXPenalty186.Omitted by the Finance Act, 2010.
XProcedureXPenalty187.Omitted by the Finance Act, 2010.
XProcedureXPenalty188.Omitted by the Finance Act, 2010.
XProcedureXPenalty189.Omitted by the Finance Act, 2010.
XProcedureXPenalty190.Omitted by the Finance Act, 2010.
XProcedureXIOffences and prosecutions191.Prosecution for non-compliance with certain statutory obligations
XProcedureXIOffences and prosecutions192.Prosecution for false statement in verification
XProcedureXIOffences and prosecutions192A.Prosecution for concealment of income.
XProcedureXIOffences and prosecutions192B.Prosecution for concealment of an offshore asset.
XProcedureXIOffences and prosecutions193.Prosecution for failure to maintain records
XProcedureXIOffences and prosecutions194.Prosecution for improper use of National Tax Number Certificate
XProcedureXIOffences and prosecutions195.Prosecution for making false or misleading statements
XProcedureXIOffences and prosecutions195A.Prosecution for non-compliance with notice under section 116A
XProcedureXIOffences and prosecutions195B.Prosecution for enabling offshore tax evasion
XProcedureXIOffences and prosecutions196.Prosecution for obstructing an income tax authority
XProcedureXIOffences and prosecutions197.Prosecution for disposal of property to prevent attachment
XProcedureXIOffences and prosecutions198.Prosecution for unauthorised disclosure of information by a public servant
XProcedureXIOffences and prosecutions199.Prosecution for abetment
XProcedureXIOffences and prosecutions200.Offences by companies and associations of persons
XProcedureXIOffences and prosecutions201.Institution of prosecution proceedings without prejudice to other action
XProcedureXIOffences and prosecutions202.Power to compound offences
XProcedureXIOffences and prosecutions203.Trial by Special Judge
XProcedureXIOffences and prosecutions203A.Appeal against the order of a Special Judge
XProcedureXIOffences and prosecutions204.Power to tender immunity from prosecution
XProcedureXIIDefault surcharge205.Default surcharge
XProcedureXIIDefault surcharge205A.Reduction in default surcharge, consequential to reduction in tax or penalty
XProcedureXIIICirculars206.Circulars
XProcedureXIIICirculars206A.Advance ruling
XIAdministrationIGeneral207.Income tax authorities
XIAdministrationIGeneral208.Appointment of income tax authorities
XIAdministrationIGeneral209.Jurisdiction of income tax authorities
XIAdministrationIGeneral210.Delegation
XIAdministrationIGeneral211.Power or function exercised
XIAdministrationIGeneral212.Authority of approval
XIAdministrationIGeneral213.Guidance to income tax authorities
XIAdministrationIGeneral214.Income tax authorities to follow orders of the Board
XIAdministrationIGeneral214A.Condonation of time limit
XIAdministrationIGeneral214B.Power of the Board to call for records
XIAdministrationIGeneral214C.Selection for audit by the Board
XIAdministrationIGeneral214D.Omitted by the Finance Act, 2018
XIAdministrationIGeneral214E.Inserted by the Finance Supplementary (Amendment) Act, 2018
XIAdministrationIGeneral215.Furnishing of returns, documents etc.
XIAdministrationIGeneral216.Disclosure of information by a public servant
XIAdministrationIGeneral216A.Proceeding against authority and persons
XIAdministrationIGeneral217.Forms and notices; authentication of documents
XIAdministrationIGeneral218.Service of notices and other documents
XIAdministrationIGeneral219.Tax or refund to be computed to the nearest Rupee
XIAdministrationIGeneral220.Receipts for amounts paid
XIAdministrationIGeneral221.Rectification of mistakes
XIAdministrationIGeneral222.Appointment of expert
XIAdministrationIGeneral222A.Fee and service charges
XIAdministrationIGeneral223.Appearance by authorized representative
XIAdministrationIGeneral224.Proceedings under the Ordinance to be judicial proceedings
XIAdministrationIGeneral225.Proceedings against companies under liquidation
XIAdministrationIGeneral226.Computation of limitation period
XIAdministrationIGeneral227.Bar of suits in Civil Courts
XIAdministrationIGeneral227A.Reward to officers and officials of Inland Revenue
XIAdministrationIGeneral227B.Reward of whistleblowers
XIAdministrationIGeneral227C.Restriction on purchase of certain assets
XIAdministrationIGeneral227D.Automated impersonal tax regime
XIAdministrationIIDirectorates - General228.The Directorate-General of Internal Audit
XIAdministrationIIDirectorates - General229.Directorate General of Training and Research
XIAdministrationIIDirectorates - General230.Directorate General (Intelligence and Investigation), Inland Revenue
XIAdministrationIIIDirectorates - General230A.Directorate-General of Withholding Taxes
XIAdministrationIIIDirectorates - General230B.Directorate-General of Law
XIAdministrationIIIDirectorates - General230C.Directorate-General of Research and Development
XIAdministrationIIIDirectorates - General230DDirectorate-General of Broadening of Tax Base
XIAdministrationIIIDirectorates - General230EDirectorate-General of Transfer Pricing
XIAdministrationIIIDirectorates - General230FDirectorate General of Immovable Property.
XIAdministrationIIIDirectorates - General230GDirectorate General of Special Initiative
XIAdministrationIIIDirectorates - General230HDirectorate General of Valuation
XIAdministrationIIIDirectorates - General231.Omitted by Finance Act, 2005
XIITransitional Advance Tax Provisions231A.Cash withdrawal from a bank
XIITransitional Advance Tax Provisions231AA.Advance tax on transactions in bank
XIITransitional Advance Tax Provisions231B.Advance tax on private motor vehicles
XIITransitional Advance Tax Provisions232.Omitted by the Finance Ordinance, 2002
XIITransitional Advance Tax Provisions233.Brokerage and Commission
XIITransitional Advance Tax Provisions233A.Collection of tax by a stock exchange registered in Pakistan
XIITransitional Advance Tax Provisions233AA.Collection of tax by NCCPL
XIITransitional Advance Tax Provisions234.Tax on motor vehicles
XIITransitional Advance Tax Provisions234A.CNG Stations.
XIITransitional Advance Tax Provisions235.Electricity Consumption
XIITransitional Advance Tax Provisions235A.Domestic electricity consumption
XIITransitional Advance Tax Provisions235B.Tax on steel melters and composite units.
XIITransitional Advance Tax Provisions236.Telephone and internet users
XIITransitional Advance Tax Provisions236A.Advance tax at the time of sale by auction
XIITransitional Advance Tax Provisions236B.Advance tax on purchase of air ticket
XIITransitional Advance Tax Provisions236C.Advance Tax on sale or transfer of immovable Property
XIITransitional Advance Tax Provisions236D.Advance tax on functions and gatherings
XIITransitional Advance Tax Provisions236EOmitted by the Finance Act, 2016
XIITransitional Advance Tax Provisions236F.Advance tax on cable operators and other electronic media
XIITransitional Advance Tax Provisions236G.Advance tax on sales to distributors, dealers and wholesalers
XIITransitional Advance Tax Provisions236H.Advance tax on sales to retailers
XIITransitional Advance Tax Provisions236HATax on sale of certain petroleum products
XIITransitional Advance Tax Provisions236I.Collection of advance tax by educational institutions
XIITransitional Advance Tax Provisions236J.Advance tax on dealers, commission agents and
arhatis etc.
XIITransitional Advance Tax Provisions236K.Advance tax on purchase or transfer of immovable property
XIITransitional Advance Tax Provisions236L.Advance tax on purchase of international air ticket
XIITransitional Advance Tax Provisions236M.Omitted by the Finance Act, 2018
XIITransitional Advance Tax Provisions236N.Omitted by the Finance Act, 2018
XIITransitional Advance Tax Provisions236O.Advance tax under this chapter
XIITransitional Advance Tax Provisions236P.Advance tax on banking transactions otherwise than through cash.
XIITransitional Advance Tax Provisions236Q.Payment to residents for use of machinery and equipment
XIITransitional Advance Tax Provisions236R.Collection of advance tax on education related expenses remitted abroad
XIITransitional Advance Tax Provisions236S.Dividend in specie
XIITransitional Advance Tax Provisions236T.Omitted by the Finance Act, 2016
XIITransitional Advance Tax Provisions236U.Advance tax on insurance premium
XIITransitional Advance Tax Provisions236V.Advance tax on extraction of minerals
XIITransitional Advance Tax Provisions236W.Omitted by the Finance Act, 2019
XIITransitional Advance Tax Provisions236X.Advance tax on tobacco
XIITransitional Advance Tax Provisions236YAdvance tax on persons remitting amounts abroad through credit or debit or prepaid cards
XIIIMiscellaneous237.Power to make rules
XIIIMiscellaneous237A.Electronic record
XIIIMiscellaneous238.Repeal
XIIIMiscellaneous239.Savings
XIIIMiscellaneous239A.Transition to Federal Board of Revenue.
XIIIMiscellaneous239B.Reference to authorities
XIIIMiscellaneous240.Removal of difficulties
XIIIMiscellaneous241.Validation
Previous