Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART IV COLLECTION AND RECOVERY OF TAX

From: 2023-07-01 - To: 0000-00-00 142. Recovery of tax due by non-resident member of an association of persons.- (1) The tax due by a non-resident member of an association of persons in respect of the member’s share of the profits of the association shall be assessable in the name of the association or of any resident member of the association and may be recovered out of the assets of the association or from the resident member personally. (2) A person making a payment under this section shall be treated as…