Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART VII REPRESENTATIVES

From: 2023-07-01 - To: 0000-00-00 (3) Subject to sub-sections (4) and (5), where a person is a non-resident person, the representative of the person for the purposes of this Ordinance for a tax year shall be any person in Pakistan - (a) who is employed by, or on behalf of, the non-resident person; (b) who has any business connection with the non-resident person 4[:] 5[Explanation.-In this clause the expression “business connection” includes transfer of an asset or business in Pakistan…