Income Tax Ordinance, 2001

CHAPTER-XII

TRANSITIONAL ADVANCE TAX PROVISIONS

From: 2023-07-01 - To: 0000-00-00 1[***] ___________________________________________________ 1-Section “236L” omitted by Finance Act, 2021, dated 30-06-2021. Earlier this section was inserted, vide Finance Act, 2014 Before omission read as: “236L. Advance tax on purchase of international air ticket.- (1) Every airline, operating in Pakistan, shall collect advance tax at the rates specified in Division XX of Part IV of the First Schedule, on the gross amount of international air tickets issued to passengers…