Law: Income Tax Ordinance, 2001

Section: 9,10,11(1)(b)(2),53(1)(c),SecondSched

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 10,11

[Income Tax Ordinance (XLIX of 2001)].....Sections 9, 10, 11(1)(b)(2), 53(1)(c) & Second Sched....Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.10 & 11... Exemption...Complainant had alleged that his request to make corrections in the assessment of income of his wife from property had remained unattended...Complainant had stated that his wife had declared income from property and while making assessment she was not given basic exemption of Rs.150,000 and deduction of expenses incurred on payment of Cantonment Taxes and senior citizen related tax benefit as provided in clause (1-A) of Part-III of Second Schedule of Income Tax Ordinance, 2001 and in circumstances tax on income from property had not been correctly charged...Section 53(1)(c) and clause (1-A) of Part-III of Second Schedule of Income Tax Ordinance, 2001, had shown that the relief in tax liability was provided in respect of tax payable by any person under the Ordinance and it was not restricted to salary or certain specific head of income or type of tax...Provisions of Ss.9, 10, 11(1)(b) & (2) of Income Tax Ordinance, 2001 had made it quite clear that relief in tax allowed under Income Tax Ordinance, 2001, could not be denied to a taxpayer whose income fell in Presumptive Tax Regime...Federal Tax Ombudsman recommended that F.B.R. to look into the claim of the complainant in the light of Ss.9, 10, 11(1)(b) & 11(2) read with clause (1-A) of Part-III of the Schedule of Income Tax Ordinance, 2001 and to decide same on merit within, specific period, to issue necessary clarification as per law to avoid that type of complaints/litigation, and also issue guidelines for senior citizens about that particular relief. ORDER DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---Mr. K.M. Hussain, Commodore (Retd.) filed a complaint on 25-8-2008 which was transferred from FTO Head Office Islamabad to Regional Office, Karachi stating that his request and reminder to make corrections in the assessment of income of his wife from property had remained unattended. He stated that his wife, Mst. Asmat-Un-Nisa Begum had derived income from property. While making assessment she…

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