Income Tax Ordinance, 2001

Chapter- X

PROCEDURE PART III APPEALS

[1]130(3b)―(b) has, for an aggregate period of not less than ten years, been- (i) in practice as a chartered accountant, either individually or in a firm of the chartered accountants, within the meaning of Chartered Accountants Ordinance, 1961 (X of 1961); or

(ii) a chartered accountant, within the meaning of the Chartered Accountants Ordinance, 1961 (X of 1961), and has been in employment of a chartered accountant in practice as specified in sub-clause (i) above at least for a period of ten years;‖;

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