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 (2) was omitted vide the Finance Act, 2015. At the time of omission sub-section (2) was as under:- “(2) Nothing contained in sub-section (1) shall apply to any goods or class of goods or persons or class of persons importing such goods or class of goods as may be specified by the i[Board.]” i. Substituted for the word “Central Board of Revenue” vide the Finance Act, 2007 (IV of 2007 assented on 30th June. 2007 Earlier, the…