Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART V ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE Division IV General Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source

From: 2023-07-01 - To: 0000-00-00 1[***] _______________________________________________________________________ 1-Clause “(a)” omitted by Finance Act, 2020, dated 30-06-2020. Before omission read as: “(a) the 1[advance tax required to be collected 2[or paid]] is a final tax under sub-section (7) of section 148 3[, 148A] 4[***] 5[or section 234A]] on the income to which it relates; or” 1-Inserted vide Finance Act, 2015 2-Inserted vide Finance Act, 2015 3-The words, brackets and figure “or sub-section…