Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART XII 1[DEFAULT SURCHARGE

From: 2023-07-01 - To: 0000-00-00 11[(1A) a person who fails to pay advance tax under section 147 shall be liable for 12[default surcharge] at a rate equal to 13[ 14[ 15[12] percent per annum]] on the amount of tax unpaid computed for…