Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART IV COLLECTION AND RECOVERY OF TAX

From: 2023-07-01 - To: 0000-00-00 (1) Where any person assessed to tax for any tax year under the law relating to income tax in the Azad Jammu and Kashmir 1[or Gilgit-Baltistan] has failed to pay the tax and the income tax authorities of the Azad Jammu and Kashmir 1[or Gilgit-Baltistan] cannot recover the tax because - (a) the person’s residence is in Pakistan; or (b) the person has no movable or…