Income Tax Ordinance, 2001

CHAPTER-VI

SPECIAL INDUSTRIES PART I INSURANCE BUSINESS

From: 2023-07-01 - To: 0000-00-00 1[99C. Special procedure for certain persons.- Notwithstanding anything contained in this Ordinance, the 2[Board with the approval of the Minister-in-charge] may, by notification in the official Gazette, prescribe special procedure for scope and payment of tax, record keeping, filing of return and assessment in respect of small businesses, construction businesses, medical practitioners, hospitals, educational institutions and any other sector specified by the 2[Board with the approval of the Minister-in-charge], in such cities or territories, as may be specified therein.] ____________________________________________________________ 1-Inserted vide Finance Act, 2019 (V of 2019) assented on 30th June, 2019 2-For the words “Federal Government” substituted by Finance Act, 2021, dated 30-06-2021 From: 2021-07-01 - To: 2023-06-30 1[99C. Special procedure for certain persons.- Notwithstanding anything contained in this Ordinance, the 2[Board with the approval of the Minister-in-charge] may, by notification in the official Gazette, prescribe special procedure for scope and payment of tax, record keeping, filing of return and assessment in respect of small businesses, construction businesses, medical practitioners, hospitals, educational…