Income Tax Ordinance, 2001

CHAPTER-V

PROVISIONS GOVERNING PERSONS PART III ASSOCIATIONS OF PERSONS

From: 2023-07-01 - To: 0000-00-00 92. Principles of taxation of associations of persons.- 1[***] ____________________________________________________________________________ 1-Sub-section (2) omitted vide the Finance Act, 2007 (IV of 2007 assented on 30th June, 2007). At the time of omission sub-section (2) was as under:-- i[(2) Sub-section (1) shall not apply to an association of persons that is a professional firm prohibited from incorporating by any law or the rules of the body regulating the…