Income Tax Rules, 2002

                              I         GOVERNMENT OF PAKISTAN REVENUE DIVISION 1[FEDERAL] BOARD OF REVENUE ***  Notification No. S.R.O. 428(1)/2002, Islamabad, the July 1, 2002.- ln exercise of powers conferred by section 237 of the Income Tax Ordinance, 2001 (XLIV of 2001), the 2[Federal Board of Revenue] is pleased to make the following rules, namely-  INCOME TAX RULES, 2002 CHAPTER - I Short title and commencement.- These rules may be called the Income Tax Rules, 2002.  They extend to the whole of Pakistan.  They shall come into force on the first day of July, 2002; except rules 3 to 9 which shall be applicable in respect of income earned on or after first day of July. 2002, and other rules covered by the rule on "Saving".  Definitions.- In these rules, unless there is anything repugnant in the subject or context,- (a) 3[“Federal Board of Revenue” means the Federal Board of Revenue, established under the Federal Board of Revenue Act, 2007;]                       Note: Notification No. SRO.1102 (I)/91(Oct 5, 1991) - The reference "Board" wherever appearing in the Rules includes a reference to         "Regional          Commissioners of         Tax'"     and "Commissioner of Tax", as the case may be.    The words “Central Board of Revenue” substituted by the Finance Act, 2007.   The words “Central Board of Revenue” substituted by the Finance Act, 2007. Substituted by the Finance Act, 2007. The substituted definition read as follows: "Central Board of Revenue" means the Central  Board of Revenue, established under the Central Board of Revenue Act, 1924 (IV of 1924); “…