Income Tax Ordinance, 2001

CHAPTER-VIII

ANTI-AVOIDANCE

Income Tax Ordinance, 2001 CHAPTER-VIII ANTI-AVOIDANCE From: 2024-12-29 - To: 0000-00-00 (3) A company shall be treated to have derived active income if- (a) more than eighty percent of income of the company does not include income from dividend, interest, property, capital gains, royalty, annuity payment, supply of goods…