Income Tax Ordinance, 2001

CHAPTER-IV

COMMON RULES PART I GENERAL

Income Tax Ordinance, 2001 CHAPTER-IV COMMON RULES PART I GENERAL From: 2024-12-29 - To: 0000-00-00 73. Rules to prevent double derivation and double deductions.- (1) For the purposes of this Ordinance, where- (a) any amount is chargeable to tax under this Ordinance on the basis that it is receivable, the amount shall not be chargeable again on the basis that it is received; or (b) any amount is chargeable to tax under this Ordinance on the basis that it is received, the amount shall not be chargeable…