Income Tax Ordinance, 2001

CHAPTER-I

PRELIMINARY

2. Definitions.- In this Ordinance, unless there is anything repugnant in the subject or context -1[(13A) “Commissioner (Appeals)” means a person appointed as Commissioner Inland Revenue (Appeals) under section 208;]__________________________________________________________________1-Clause (13A) was substituted vide the Finance Act, 2010 (XVI of 2010). This amendment was effective from 5th June, 2010 vide declaration made under the Provisional Collection of Taxes Act, 1931 (XVI of…