Income Tax Ordinance, 2001

CHAPTER-I

PRELIMINARY

Income Tax Ordinance, 2001 CHAPTER-I PRELIMINARY From: 2024-12-29 - To: 0000-00-00 2. Definitions.- In this Ordinance, unless there is anything repugnant in the subject or context - (1) “accumulated profits” in relation to 1[distribution or payment of] a dividend, 2[include] - (a) any reserve made up wholly or partly of any allowance, deduction, or exemption admissible under this Ordinance; (b) for the purposes of 3[sub-clauses (a), (b) and (e) of clause (19)”] all profits of the company including income and…