Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART I RETURNS

Income Tax Ordinance, 2001 CHAPTER-X PROCEDURE PART I RETURNS From: 2024-12-29 - To: 0000-00-00 8[(b) any person not covered by clause 9[(a), (ab), (ac) or (ad)] who,- (i) has been charged to tax in respect of any of the two preceding tax years; (ii) claims a loss carried forward under this Ordinance for a tax year; (iii) owns immovable property with a land area of 10[five hundred] square yards or more or owns any flat located in areas falling within the municipal limits existing immediately before the commencement of Local Government laws in the provinces; or areas in a Cantonment; or the Islamabad Capital Territory 11[;] ] 12[(iv) owns immoveable property with a land area of five hundred square yards or more located in a rating area;] 12[(v) owns a flat having covered area of two thousand square feet or more located in a rating area;] 12[(vi) owns a motor vehicle having engine capacity above 1000 CC; 13[***]…