Income Tax Ordinance, 2001

CHAPTER-XII

TRANSITIONAL ADVANCE TAX PROVISIONS

From: 2023-07-01 - To: 0000-00-00 1[***] ______________________________________________________________________________ 1-Secton “236F” omitted by Finance Act, 2020, dated 30-06-2020. Before omission read as under: 1[236F. Advance tax on cable operators and other electronic media.- (1) Pakistan Electronic Media Regulatory Authority, at the time of issuance of licence for distribution services or renewal of the licence to a licencee, shall collect advance tax at the rates specified in Division XIII of Part IV of the First Schedule. (2) The tax collected under sub-section (1) shall be adjustable. (3) For the purpose of this section, “cable television operator”, “DTH”, “Distribution Service”, “electronic media”, “IPTV” “loop holder”, “MMDS”, “mobile TV”, shall have the same meanings as defined in Pakistan Electronic Media Regulatory Authority Ordinance, 2002 (XIII of 2002) and rules made thereunder.] 1-Sections 236F was inserted vide the Finance Act, 2013 (Act No. XXII of 2013) assented on 29th June, 2013 From: 2020-07-01 - To: 2023-06-30 1[***] ______________________________________________________________________________ 1-Secton “236F” omitted by Finance Act, 2020, dated 30-06-2020. Before omission read as under: 1[236F. Advance tax on cable operators and other electronic media.- (1) Pakistan Electronic Media Regulatory Authority, at the time of issuance of licence for distribution services or renewal of the licence to a licencee, shall collect advance tax at the rates specified in Division XIII of Part IV of the First Schedule. (2)…