Income Tax Ordinance, 2001

CHAPTER-V

PROVISIONS GOVERNING PERSONS PART IV COMPANIES

Income Tax Ordinance, 2001 CHAPTER-V PROVISIONS GOVERNING PERSONS PART IV COMPANIES From: 2024-12-29 - To: 0000-00-00 94. Principles of taxation of companies.- (1) A company shall be liable to tax separately from its shareholders. (2) A dividend paid by a 1[***] company shall be taxable in accordance with Section 5. 2[***] _________________________________________________ 1-The word “resident” was omitted vide the Finance Act, 2015 2-Sub-section…