Income Tax Ordinance, 2001

CHAPTER-I

PRELIMINARY

From: 2023-07-01 - To: 0000-00-00 2. Definitions.- In this Ordinance, unless there is anything repugnant in the subject or context - 1[(13) “Commissioner” means a person appointed as Commissioner Inland Revenue under section 208 and includes any other authority vested with all or any of the powers and functions of the Commissioner;] _______________________________________________________ 33-Clause (13) inserted vide the Finance Act, 2010 (XVI of 2010). This amendment was effective from 5th June, 2010 by declaration made under the Provisional Collection of Taxes Act, 1931 (XVI of 1931). Earlier this Clause was substituted vide the Finance (Amendment) Ordinance, 2010 (III of 2010 promulgated on 6th February, 2010) the Finance (Amendment Ordinance, 2009 (XXII of 2009 promulgated on 28th October, 2009). At the time of substitution clause (13) was as under:-- “(13) Commissioner means a person appointed as Commissioner Inland Revenue under section 208, and includes any other authority vested with all or any of the powers and functions of the Commissioner;” Initially, Clause (13) substituted vide Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002). At the time of substitution clause (13) was as under:-- “(13) Commissioner means a Person appointed as a commissioner of Income Tax under section 209,” From: 2010-06-05 - To: 2009-10-27 2. Definitions.- In this Ordinance, unless there is anything repugnant in the subject or context - 1[(13) Commissioner means a person appointed as Commissioner Inland Revenue under section 208 and includes any other authority vested with all or any of the powers and functions of the Commissioner;] ________________________________________________________________ 1-Clause (13) inserted vide the Finance Act, 2010 (XVI of 2010). This amendment was effective from 5th June, 2010 by declaration made under the Provisional Collection of Taxes Act, 1931 (XVI of 1931). Earlier this Clause was substituted vide the Finance (Amendment) Ordinance, 2010 (III of 2010 promulgated on 6th February, 2010) the Finance (Amendment Ordinance, 2009 (XXII of 2009…