Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART VII REPRESENTATIVES

From: 2023-07-01 - To: 0000-00-00 (1) For the purposes of this Ordinance and subject to sub-sections (2) and (3), “representative” in respect of a person for a tax year, means - (a) where the person is an individual under a legal disability, the guardian or manager who receives or is entitled to receive income on behalf, or for the benefit of the individual; (b) where the person is a company (other than a trust, a Provincial Government, or 1[Local Government] in Pakistan), the principal officer of the company; (c) where the person is a trust declared by a duly executed instrument in writing whether testamentary or otherwise (including any Wakf deed which is valid under the Mussalman Wakf Validation Act, 1913 (VI of 1913)), any trustee of the trust; (d) where the person is a Provincial Government, or 2[Local Government] in Pakistan, any individual responsible for accounting for the receipt…