Income Tax Ordinance, 2001

CHAPTER-V

PROVISIONS GOVERNING PERSONS PART I CENTRAL CONCEPTS Division I Persons

From: 2023-07-01 - To: 0000-00-00 (b) “company” means - (i) a company as defined in the 1[Companies Act, 2017 (XIX of 2017)]; (ii) a body corporate formed by or under any law in force in Pakistan; (iii) a modaraba; (iv) a body incorporated by or under the law of a country outside Pakistan relating to incorporation of companies; 2[(v) a co-operative society, a finance society or any other society;] 3[(va) a non-profit organization; (vb) a trust, an entity or a body of…