Income Tax Ordinance, 2001

CHAPTER-VI

SPECIAL INDUSTRIES PART I INSURANCE BUSINESS

From: 2023-07-01 - To: 0000-00-00 1[99B. Special procedure for small traders and shopkeepers.- 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, filing of return and assessment in respect of such small traders and shopkeepers, in such cities or territories, as may be specified therein.] ________________________________________________________________________ 1-Inserted vide Finance Supplementary (Second Amendment) Act, 2019 (III of 2019) assented on 9th March, 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[99B. Special procedure for small traders and shopkeepers.- 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, filing of return and assessment in respect of such small traders and shopkeepers, in such…