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Income Tax Ordinance, 2001
CHAPTER-XII TRANSITIONAL ADVANCE TAX PROVISIONS
From: 2023-07-01 - To: 0000-00-00 1[***] ________________________________________________ 1-Section “236B” omitted by Finance Act, 2021, dated 30-06-2021 1[236B. Advance tax on purchase of air ticket.- (1) There shall be collected advance tax at the rate specified in Division IX of Part IV of the First Schedule, on the purchase of gross amount of domestic air ticket 2[: Provided that this section shall not apply to routes of Baluchistan coastal belt, Azad Jammu and Kashmir, FATA, Gilgit-Baltistan and Chitral.] (2) The 3[airline issuing] air ticket shall charge advance tax under sub-section (1) in the manner air ticket charges are charged.] 4[(2A) The mode, manner and time of collection shall be as may be prescribed.] 5[(3) The advance tax collected under sub-section (1) shall be adjustable. 6[***] 1-Section 236B was inserted vide the Finance Act, 2010 (XVI of 2010) 2-Colon was substituted for full stop and thereafter new proviso was added vide Finance Act, 2015 3-Substituted for the words “person preparing” vide the Finance Act, 2014 4-Inserted vide the Finance Act, 2014 5-Sub-sections (3) (4) were inserted vide the Finance Act, 2011 (XVI of 2011 assented on 29th June, 2011) 6-Sub-section (4) was omitted vide Finance Act, 2015. At the time of omission sub-section (4) was as under:- (3) The advance tax under this section shall not be collected in the case of (a) the Federal Government, provincial Government or a provincial Government. (b) a person who produces a certificate from the Commissioner Inland Revenue that income of such person during the tax year is exempt. From: 2021-07-01 - To: 2023-06-30 1[***] ________________________________________________ 1-Section “236B” omitted by Finance Act, 2021, dated 30-06-2021 1[236B. Advance tax on purchase of air ticket.- (1) There shall be collected advance tax at the rate specified in Division IX of Part IV of the First Schedule, on the purchase of gross amount of domestic air ticket 2[: Provided that this section shall not apply to routes of Baluchistan coastal belt, Azad Jammu and Kashmir, FATA, Gilgit-Baltistan and Chitral.] (2) The 3[airline issuing] air ticket shall charge advance tax under sub-section (1) in…
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