Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART IV COLLECTION AND RECOVERY OF TAX

Income Tax Ordinance, 2001 CHAPTER-X PROCEDURE PART IV COLLECTION AND RECOVERY OF TAX From: 2024-12-29 - To: 0000-00-00 144. Non-resident aircraft owner or charterer.- (1) A non-resident owner or charterer of an aircraft 1[***] liable for tax under section 7, or an agent authorised by the non-resident person for this purpose, shall furnish to the Commissioner, within forty-five days from the last day of each quarter of the financial year, a return, in respect of the quarter, showing the gross amount specified in sub-section (1) of section 7 of the non-resident person for the quarter. (2) Where a return has been furnished under sub-section (1), the Commissioner shall 2[, after calling for such particulars, accounts or documents as he may require,] determine the amount of tax due under section 7 by the non-resident person for the quarter and notify the non-resident person, in writing, of the amount payable. (3) The non-resident person shall be liable to pay the tax notified under sub-section (2) within the time specified in the notice and the…