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- (41) “permanent establishment” in relation to a person, means a 1[***] place of business through which the business of the person is wholly or partly carried on, and includes - (a) a place of management, branch, office, factory or workshop, 2[premises for soliciting orders, warehouse, permanent sales exhibition or sales outlet,] other than a liaison office except where the office engages in the negotiation of contracts (other than contracts of purchase); (b) a mine, oil or gas well, quarry or any other place of extraction of natural resources; 3[(ba) an agricultural, pastoral or forestry property;] 4[(bb) where transactions are conducted through internet or any other electronic medium, with or without having any physical presence; (c) a building site, a construction, assembly or installation project or supervisory activities 5[connected] with such site or project 6[but only where such site, project and its 5[connected] supervisory activities continue for a period or periods aggregating more than ninety days within any twelve-months period]; (d) the furnishing of services, including consultancy services, by any person through employees or other personnel 7[or entity] engaged by the person for such purpose 8[ ]; (e) a person acting in Pakistan on behalf of the person (hereinafter referred to as the “agent” 9[,] other than an agent of independent status acting in the ordinary course of business as such, if the agent - 10[“(i) has and habitually exercises an authority to conclude contracts on behalf of the other person or habitually concludes contracts or habitually plays the principal role leading to the conclusion of contracts that are routinely concluded without material modification by the person and these contracts are- (a) in the name of the person; or (b) for the transfer of the ownership of or for the granting of the right to use property owned by that enterprise or that the enterprise has the right to use; or (c) for the provision of services by that person; or”] (ii) has no such authority, but habitually maintains a…