Income Tax Ordinance, 2001

CHAPTER-XI

ADMINISTRATION PART I GENERAL

From: 2023-07-01 - To: 0000-00-00 1[222A. Fee and service charges.- 2[(1)] The 3[Board with the approval of Federal Minister-in-charge] may, by notification in the official Gazette, and subject to such conditions, limitations or restrictions as it may deem fit to impose, levy fee and service charges for valuation or in respect of any other service or control mechanism provided by any formation under the control of the Board, including ventures of public-private partnership at such rates as may be specified in the notification.] 4[(2) The Board may authorize and prescribe the manner in which fee and service charges collected including by ventures of public-private partnership under this section are expended.] _______________________________________________________ 1-Inserted vide Finance Act, 2019 (V of 2019) assented on 30th June, 2019 2-Section renumbered as sub-section “(1)” by Finance Act, 2021, dated 30-06-2021 3-For the word “Federal Government” substituted by Tax Laws (Amendment) Act, 2020, dated 30-03-2020. Earlier the same was substituted by Tax Laws (Second Amendment) Ordinance, 2019, dated 27-12-2019 4-Sub-section “(2)” added by Finance Act, 2021, dated 30-06-2021 From: 2021-07-01 - To: 2023-06-30 1[222A. Fee and service charges.- 2[(1)] The 3[Board with the approval of Federal Minister-in-charge] may, by notification in the official Gazette, and subject to such conditions, limitations or restrictions as it may deem fit to impose, levy fee and service charges for valuation or in respect of any other service or control mechanism provided by any formation under the control of the Board, including ventures of public-private partnership at such rates as may be specified in the notification.] 4[(2) The Board may authorize and prescribe the manner in which fee and service charges collected including by ventures of public-private partnership under this section are expended.] _______________________________________________________ 1-Inserted vide Finance Act, 2019 (V of 2019) assented on 30th June, 2019 2-Section renumbered as sub-section “(1)” by Finance Act, 2021, dated 30-06-2021 3-For the word “Federal Government” substituted by Tax Laws (Amendment) Act,…