Income Tax Ordinance, 2001

CHAPTER-VIII

ANTI-AVOIDANCE

From: 2023-07-01 - To: 0000-00-00 (5) The Commissioner shall seek report under sub-section (1) or sub-section (3), as the case may be, with prior approval of the Board. From: 2019-07-01 - To: 2023-06-30 1[108B. Transactions under dealership arrangements.- (1) Where a person supplies products listed in the Third Schedule to the Sales Tax Act, 1990 or any other products as prescribed by the Board, under a dealership arrangement with the dealers who are not registered under the Sales Tax Act, 1990 and are not appearing in the…