Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART V ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE Division IV General Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source

From: 2023-07-01 - To: 0000-00-00 167. Indemnity.- A person who has deducted tax from a payment under 1[Division III of this Part] 2[or Chapter XII] and remitted the deducted amount to the Commissioner shall be treated as having paid the deducted amount to the recipient of the payment for the purposes of any claim by the recipient for payment of the deducted tax. __________________________________________________________________________ 1-Substituted for the words, figure and comma “[Division II,] Division III” vide the Finance Act, 2003 (I of 2003 assented on 16th June, 2003) 2-The words were inserted vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002) From: 2003-07-01 - To: 2023-06-30 167. Indemnity.- A person who has deducted tax from a payment under 1[Division III of this Part] 2[or Chapter XII] and remitted the deducted amount to the Commissioner shall be treated as having paid the deducted amount to the recipient of the payment for the purposes of any claim by the recipient for payment of the deducted tax. __________________________________________________________________________ 1-Substituted for the words, figure and comma “[Division II,] Division III” vide the Finance Act, 2003 (I of 2003 assented on 16th June, 2003) 2-The words were…