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Income Tax Ordinance, 2001
Chapter- X (PART IX) TAXPAYER’S REGISTRATION (181-181E) 181(1A) Every online marketplace or courier service, involved in e-commerce by supplying or delivering digitally ordered goods or services from within Pakistan, shall not allow any vendor to use its platform services to carry out e-commerce transactions unless such vendors have been registered under this Ordinance. --------------------------------------------------------------------------------------- |