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[(38A) Officer of Inland Revenue means any Additional Commissioner Inland Revenue, Deputy Commissioner Inland Revenue, Assistant Commissioner Inland Revenue, Inland Revenue Officer, Special Officer 2[, District Taxation Officer Inland Revenue, Assistant Director Audit Inland Revenue] or any other officer however designated or appointed by the Board for the purposes of this Ordinance;] _____________________________________________ 1-Clause (38A) inserted by the Finance Act, 2010 (XVI of 2010), dated 05-06-2010 by the declaration made under the Provisional Collection of Taxes Act, 1931 (XVI of 1931). Earlier this clause was inserted vide Finance (Amendment) Ordinance, 2010 (III of 2010), dated 06-02-2010, and the Finance (Amendment) Ordinance, 2009 (XXII of 2009) dated 28-10-2009. 2-Words inserted by the Finance Act, 2017, dated 20-06-2017. From: 2017-07-01 - To: 2023-06-30 2. Definitions.- In this Ordinance, unless there is anything repugnant in the subject or context - 1[(38A) Officer of Inland Revenue means any Additional Commissioner Inland Revenue, Deputy Commissioner Inland Revenue, Assistant Commissioner Inland Revenue, Inland Revenue Officer, Special Officer 2[, District Taxation Officer Inland Revenue, Assistant Director Audit Inland Revenue] or any other officer however designated or appointed by the Board for the purposes of this Ordinance;] _____________________________________________ 1-Clause (38A) inserted by the Finance Act, 2010 (XVI of 2010), dated 05-06-2010 by the declaration made under the Provisional Collection of Taxes Act, 1931 (XVI of 1931). Earlier this clause was inserted vide Finance (Amendment) Ordinance, 2010 (III of 2010), dated 06-02-2010, and the Finance…