Income Tax Ordinance, 2001

CHAPTER-XI

ADMINISTRATION PART III DIRECTORATES-GENERAL

From: 2023-07-01 - To: 0000-00-00 (11) If after hearing the objections, if any, and after taking into account all the relevant material on record, the Directorate-General is satisfied that the fair market value of such property exceeds the consideration by more than fifty per cent of such consideration…