Income Tax Ordinance, 2001

CHAPTER-IX

ANTI-AVOIDANCE

From: 2023-07-01 - To: 0000-00-00 1[***] _________________________________________ 1-Section 113A was omitted vide the Finance Act, 2016 (XXIX of 2016). At the time of omission section 113A was as under:- “113A. Minimum tax on builders.- (3) The tax paid under this section shall be a final tax on the income arising from the turnover as specified in sub-section a(1). b[The…