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 - (66) taxpayer means any person who derives an amount chargeable to tax under this Ordinance, and includes (a) any representative of a person who derives an amount chargeable to tax under this Ordinance; (b) any person who is required to deduct or collect tax under Part V of Chapter X and Chapter XII; or (c) any person required to furnish a return of income or pay tax under this Ordinance; _____________________________________________________________________ 1-In clause (b), after the figure X, the words and figure and Chapter XII were inserted vide Finance Ordinance, 2002 From: 2002-07-01 - To: 2023-06-30 2. Definitions.- In this Ordinance, unless there is anything repugnant in the subject or context - (66) taxpayer means any person who derives an amount chargeable to tax under this Ordinance, and includes (a) any representative of a person who derives an amount chargeable to tax under this Ordinance; (b) any…