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 5[(c) is subject to hundred per cent tax credit under 6[under this Ordinance], ] the Commissioner shall, upon application in writing by the person, 7[in the prescribed form] issue the person with an exemption or lower rate certificate 8[:]] 8[Provided that in case of a company, the Commissioner shall issue exemption or lower rate certificate under this section within fifteen days of filing of application by the company: Provided further that the Commissioner…