Income Tax Ordinance, 2001

CHAPTER-IX

ANTI-AVOIDANCE

From: 2023-07-01 - To: 0000-00-00 (e) the claiming of allowances or deductions (including depreciation and amortization deductions) no tax is payable or paid by the person for a tax year or the tax payable or paid by the person for a tax year is less than 7[the percentage as specified in column (3) of the Table in Division IX of Part-I of the First Schedule per cent] of the amount representing the person’s turnover from all sources for…