Income Tax Ordinance, 2001

CHAPTER-II

CHARGE OF TAX

From: 2023-07-01 - To: 0000-00-00 (a) “capital asset” means property of any kind held by a person, whether or not connected with a business, but does not include - (i) any stock-in-trade, consumable stores or raw materials held for the purpose of business; (ii) any shares, stocks or…