Income Tax Ordinance, 2001

CHAPTER-VII

INTERNATIONAL PART III TAXATION OF NON-RESIDENTS

From: 2023-07-01 - To: 0000-00-00 (1) Where a foreign-controlled resident company (other than a financial institution 1[or a banking company)] 2[or a branch of a foreign company operating in Pakistan,] has a foreign debt-to-foreign equity ratio in…