Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART V ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE Division II Advance Tax Paid to a Collection Agent

From: 2023-07-01 - To: 0000-00-00 1[***] ___________________________________________________________________ 1-Sub-section (4) omitted vide the Finance Act, 2007 (IV of 2007 assented on 30th June, 2007). At the time of omission sub-section (3) was as under:-- ii[(4) Notwithstanding the provisions of sub-section (3), a person being a manufacturer who is liable to pay advance tax under section 147, imports raw materials (other than edible oils) exclusively for his, or as the case may be, its own use, the Commissioner shall upon application in writing by such person, issue an exemption certificate effective from the date on…