Law: Income Tax Ordinance, 1979

Section: 2(44),.2(44),14&SecondSched,62,14

(a) Income-tax Ordinance (XXXI of 1979)---S.2 (44)--Workers Welfare Fund Ordinance (XXVI of 1971), Ss.4 & 2 (ff) & (2)--Expression "total income" as used in Workers Welfare Fund Ordinance, 1971 carries-same meaning which has been ascribed to it in the Income-tax Ordinance, 1979. (b) Income-tax Ordinance (XXXXI of 1979)-- ---S.11--Workers Welfare Fund Ordinance (XXXVI of 1971), Ss.4 & 2 (ff)-¬"Total income"--For purposes of working out total income, all the income earned any where in the world is to be included--Workers Welfare Fund is though charged on the total income yet it is to be worked out at the rate of 2% of so much of total income of an assessee which is assessable under the Income-tax Ordinance provided it is not less than Rs.one lac in a particular year: (c) Income-tax Ordinance (XXXI of 1979)-- ---Second Sched., cl..122--Workers Welfare Fund Ordinance (XXXVI of 1971), S.4--Words "so much of the total income of an assessee which is assessable under the Ordinance" in S.4 of the, Workers Welfare Fund Ordinance, 1971-¬Connotation--When income of the assessee was not assessable in view of Second Sched, Cl. 122, Income-tax Ordinance, 1979, provisions of S.4; ,Workers Welfare Fund Ordinance, 1971 would riot apply to his case. (d) Income-tax Ordinance (XXXI of 1979,)-- ---Ss.2 (44), 14 & Second Sched.--Total income--Exclusion from total income-¬Income which has-been excluded by S.14 read with Second Sched. would not fall within the definition of "total income" unless some provision of the Ordinance lays down that it should be included--Such total income would also be not assessable under the Ordinance in. view T S.14 and Second Sched. (e) Income-tax Ordinance (XXXI of 1979)-- ---Ss.62. 14 & Second Sched,--Income which is declared exempted under S.14 read with Second Sched. is not and cannot be deemed to be assessable as Income-tax Officer has not power to levy any tax thereon under S.62. 1989 P T D (Trib.) 617 ref. (f) Income-tax Ordinance (XXXI of 1979)-- ---S.14 & Second Sched,--Workers Welfare Fund Ordinance (XXXVI of 1971), Ss. 4 & 2 (M--Workers Welfares Fund Ordinance, 1971 is a piece of beneficial legislation but, in any…

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