Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART II ASSESSMENTS

From: 2023-07-01 - To: 0000-00-00 (iv) disallowance of carry forward of any loss under clause (b) of sub-section (1) of section 182A: Provided that no such adjustments shall be made unless a system generated notice is given to the taxpayer specifying the adjustments intended to be made: Provided further that the response received from the taxpayer, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such notice, adjustments shall be made. Provided also…