S.R.O. 619(I)/2006, Islamabad, the 8th June, 2006

CENTRAL BOARD OF REVENUE IS PLEASED TO DIRECT THAT THE FOLLOWING FURTHER AMENDMENT SHALL BE MADE IN THE INCOME TAX RULES, 2002 S.R.O. 619(I)/2006, Islamabad, the 8th June, 2006:- In exercise of the powers conferred by sub-section(1) of section 237 of the Income Tax Ordinance, 2001(XLIX of 2001), the Central Board of Revenue is pleased to direct that the following further amendment shall be made in the Income Tax Rules, 2002, the same having been previously published as required by sub-section(3) of the said section. In the aforesaid Rules, in Chapter-V, after rule 19, the following new rules shall be inserted, namely:- 19A. Certificate of Residence. (1) Where any person, resident in Pakistan, seeks to obtain a certificate of residence from the Competent Authority of Pakistan for its presentation before the tax authorities of another country with which Pakistan has signed an Agreement for the Avoidance of Double Taxation and Fiscal Evasion, for the purposes of obtaining tax credit or fiscal relief, the person may submit an application in this behalf in the Form prescribed below, namely :- Form of Application for Obtaining Certificate of Residence To The Competent Authority of Pakistan, Central Board of Revenue, Constitution Avenue, Islamabad. Sir, Whereas the applicant is resident in Pakistan by way of [INSERT: Entitlement to residence..................................................................... in respect of the Tax year ending on [INSERT: Date............................................... ], and has earned [INSERT: Type I Head of Income........................................ ] income in [INSERT: Name of the country........................................................], during the period [INSERT From To ................................................ ]; and that Pakistan and [INSTERT: Name of the other country.....................................................] have signed an Agreement for the Avoidance of Double Taxation and Fiscal Evasion, dated.................................... , which entitles the applicant to a reduced tax rate/tax credit/tax sparing credit/fiscal relief in [INSERT: Name of the Country ] upon issuance of a Certificate of…