Income Tax Ordinance, 2001

CHAPTER-III

TAX ON TAXABLE INCOME PART V HEAD OF INCOME: CAPITAL GAINS

From: 2023-07-01 - To: 0000-00-00 1[***] ___________________________________________________________________________ 3-Sub-sections “(3)” omitted by Finance Act, 2022, dated 30-06-2022. Before omission read as: “(3) Where a capital asset has been held by a person for more than one year a[other than shares of public companies including the vouchers of Pakistan Telecommunication Corporation, modaraba certificates or any instrument of redeemable capital as defined in the b[Companies Act, 2017 (XIX of…