Income Tax Ordinance, 2001

CHAPTER-VI

SPECIAL INDUSTRIES PART II OIL, NATURAL GAS AND OTHER MINERAL DEPOSITS

From: 2023-07-01 - To: 0000-00-00 (5) Where sub-section (3) or (4) apply, the value or price of land or building, as the case may be, shall be me higher of clause (a) or (b) below:- (a) 130% of the fair market value as determined by the Board under…