Search

or to the evasion of payment of tax on income it is necessary or expedient so to...do, tender to such person immunity from prosecution for any...

Act otherwise than when required under section 131 to attend personally for examination..., was an...

and subject to the provisions of this Act. (2) The charge of income-tax under sub-section...of...

Whenever in respect of any proceeding under this Act an income-tax authority...

issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...which such commission or brokerage is credited or paid,...

on which have been paid both income-tax under this Act and...

on which have been paid both income-tax under this Act and...

, if any, already paid under any provision of this Act; (ii)   any tax deducted or...of tax...

Content Jurisdiction of income-tax authorities....Jurisdiction of income-tax authorities. 241....

In the Government Securities Act, 2006 (38 of 2006) (hereinafter referred to as the...principal Act), in the preamble, in paragraph 3, for the...

102120000000098164 2025-11-25 194 Tax on certain incomes....Content Tax on certain...

h) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act...of income-tax shall apply....CHAPTER...

authority. (6) The income-tax authority acting under sub-section (4) shall only...undertake the...

issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...Sub. for "fifteen" by Act No. 7...

11. (1) In computing the total income of any person for a tax year under this Act...be charged to...

  of the amount of the tax paid in Pakistan under any law aforesaid on such income...which is liable to...

issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax...by way of rent is credited or paid, shall be liable to...

or income of any other person in respect of whom he is assessable under this Act...section 263. (3) Any return of...

Act, 2019 (50 of 2019). (5) For the purposes of this section,— (a)   “relevant tax...year in which permission under...

as so paid (in so far as it relates to income subject to advance tax) falls short...of the assessed tax. (3) Where as a...

, whichever is earlier, deduct an amount equal to ten per cent of such sum as income-tax...made in respect of any award or agreement which has been...

on which income-tax under this Act and...

or any income accrues or arises to him, such income shall be chargeable to income-tax...set off...

the Patents Act, 1970 (39 of 1970); and (d)   having gross total income for the...the Patents Act, 1970 (39 of 1970), the...

Miscellaneous Provisions Act, 1952 (19 of 1952) or any person authorised under the...at the time of payment of the accumulated balance due to the...

collected at source under section 206C or paid by way of advance tax or treated...the amount of refund is less than ten per cent of the...

  A = the amount of advance tax payable in a financial year;   B = income-tax on...income is...

The income chargeable under the head "Salaries" shall be computed after making the...the amount of the salary, whichever is less:   6[Provided that...

, computed under clause (b) by any tax deducted at source, any tax collected at source..., any advance...

, etc., in certain cases . 273A. (1) Notwithstanding anything contained in this Act...or interest payable in consequence of an order passed under...

this Act, and for this purpose shall have all the powers that an Assessing Officer...has under this Act in relation to the...

The income chargeable under the head "Capital gains" shall be computed, by deducting...as income of such specified entity...

under this Chapter, then subject to the rules made under this Act,— (a)   the payee...deduction of...

statement, for such period, within such time, in such form and manner and to such income-tax...authority, as prescribed. (2) Where the prescribed...

After section 31 of the Central Excise Act, the following section shall be inserted...such Central Excise Officers, to be nominated by the Central Board of Indirect...

may make a Scheme for furnishing returns of income through a tax return preparer...through a tax return preparer...

of this Act (other than this Part) pertaining to any tax year falling in the block...section 293(7) shall be charged to...

chargeable under the head “Salaries” shall deduct income-tax on the amount payable...under any...

in that current tax year. (2) The total income of each completed tax year or part...section 268(1), setting forth his— (a)...

Tax on updated return. 267. (1) Where no return of income under section 263(1) or...year. (6) For the purposes of...