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Mode and manner of repatriation of assets held outside Pakistan and payment of tax \r\nthereon.—The State Bank of Pakistan shall notify the mode and manner of— \r\n(a) repatriation of assets to Pakistan; \r\n(b) deposit of tax in foreign currency through State Bank of Pakistan; and \r\n(c) method of conversion of value of a","quote_sha256":"4b7db8810c052e25461fb9a4fcb653dbc2e5d45996e2bacf4277ed3869818aca","reader_fragment":"p-10509-12220-0a1b38c8999c379a","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-10509-12220-0a1b38c8999c379a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-9-10846","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":7457,"character_end":7466,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-7027-8759-f306ca475e6f3b02","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-7027-8759-f306ca475e6f3b02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":7287,"character_end":7696,"quote":"n currency held in Pakistan shall be paid in \r\nforeign currency according to the procedure prescribed by the State Bank of Pakistan, in the mode and \r\nmanner provided in section 9. \r\n(3) If a person fails to pay tax and default surcharge according to this section, the declaration \r\nmade shall be void and shall be deemed to have never been made under this Act. \r\n(4) Notwithstanding the provisions of clause ","quote_sha256":"3f61d42aeb4e4645ea6a3df42f037b110b31226c13cce122408dda2256060940","reader_fragment":"p-7027-8759-f306ca475e6f3b02","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-7027-8759-f306ca475e6f3b02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9e6c8236ef083e8dc11f","source":"pk-code-3a9accac3a0a8262","target":"pk-code-3a9accac3a0a8262","provision_kind":"section","provision_number":"11","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":11347,"character_end":11412,"quote":"11.  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Repeal.—The Assets Declaration Ordinance, 2019 (III of 20","quote_sha256":"26e3f85cd3c329c6f98d80fd756424e328b9f4d8c9d5b2cdd03bf48dfc0c4e95","reader_fragment":"p-13983-15759-0d837c19b197d769","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-13983-15759-0d837c19b197d769","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-8d626db07ec12fed20c2","source":"pk-code-3a9accac3a0a8262","target":"pk-code-3a9accac3a0a8262","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":4678,"character_end":4718,"quote":"4. Charge of tax and default surcharge.—","quote_sha256":"55a9d59e779d270fc678b16a24e0fe2c30d442983c66bfb403a63a4226a65797","reader_fragment":"p-3544-5321-551ce044de0f5c21","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-3544-5321-551ce044de0f5c21","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-3544-5321-551ce044de0f5c21","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":14883,"character_end":14892,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-13983-15759-0d837c19b197d769","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-13983-15759-0d837c19b197d769","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":14713,"character_end":15122,"quote":"9. Repeal.—The Assets Declaration Ordinance, 2019 (III of 2019) is hereby repealed from \r\nthe date of commencement of this Act. \r\n_________________ \r\nTHE SCHEDULE \r\n[see section 4] \r\nRates of Tax \r\n(1) The rates of tax imposed on undisclosed assets, sales and expenditures shall be as \r\nspecified in the following Table, namely:— \r\nTABLE  \r\nS. 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\r\n(f) “undisclosed expenditure” means any unexplained or unaccounted expenditure \r\nunder the provisions of the Income Tax Ordinance, 2001 (XLIX of 2001) up to \r\nthe tax year 2018, which has not been declared in the return of income or for \r\nwhich a return of income has not been filed and such expenditure is not \r\naccounted for; \r\n1This Act has been enacted by Finan","quote_sha256":"fe7c2dc29bfefd2a99b1e016b08b98c20a4b24214133d4c36a5649b60e12c861","reader_fragment":"p-1762-3544-c5e0692d983fe118","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-1762-3544-c5e0692d983fe118","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c2691bcc1784fb4cfe2f","source":"pk-code-3a9accac3a0a8262","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":2898,"character_end":2915,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-1762-3544-c5e0692d983fe118","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-1762-3544-c5e0692d983fe118","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":2728,"character_end":3145,"quote":"t been declared in the return of income or for \r\nwhich a return of income has not been filed and such expenditure is not \r\naccounted for; \r\n1This Act has been enacted by Finance Act, 2019 (Act. No V of 2019) s.17. \r\n  \r\nPage 3 of 7 \r\n \r\n(g) “undisclosed sales” means sales or supplies chargeable to sales tax or goods or \r\nservices subject to federal excise duty under the Sales Tax Act, 1990 or the \r\nFederal Excise ","quote_sha256":"07ac6be53d4a24da0ba4e3804ce754af4f1ea0266fb1a59a02ddc2005cfe2e74","reader_fragment":"p-1762-3544-c5e0692d983fe118","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-1762-3544-c5e0692d983fe118","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-62f0736bf20ba3e40330","source":"pk-code-3a9accac3a0a8262","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this 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\r\n \r\n(g) “undisclosed sales” means sales or supplies chargeable to sales tax or goods or \r\nservices subject to federal excise duty under the Sales Tax Act, 1990 or the \r\nFederal Excise Act, 2005, respectively, which were not declared or have been \r\nunder-declared up to the 30th June, 2018. \r\n(2) All other words and expressions used but not defined in this Act shall have the same \r\nmeanin","quote_sha256":"38d88f5cce5d804c70ce7388a8575d6aee80288a41d2ea3e7a4642533f7465f3","reader_fragment":"p-1762-3544-c5e0692d983fe118","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-1762-3544-c5e0692d983fe118","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a4ab09a8f573948a5d7d","source":"pk-code-3a9accac3a0a8262","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this 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sales” means sales or supplies chargeable to sales tax or goods or \r\nservices subject to federal excise duty under the Sales Tax Act, 1990 or the \r\nFederal Excise Act, 2005, respectively, which were not declared or have been \r\nunder-declared up to the 30th June, 2018. \r\n(2) All other words and expressions used but not defined in this Act shall have the same \r\nmeaning assigned thereto under the Incom","quote_sha256":"a50094261a190116f8c03040eac31a6d8c81880b14cbf658b24a06fcd4e44967","reader_fragment":"p-1762-3544-c5e0692d983fe118","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-1762-3544-c5e0692d983fe118","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c21f66094a45a6d0b1e1","source":"pk-code-3a9accac3a0a8262","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this 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Charge of tax and default surcharge.—(1) The undisclosed assets shall be chargeab","quote_sha256":"54857a5c9a7c8287f35f8cb9b99210dd488673b82ad61d9cb6e86366fa93679f","reader_fragment":"p-3544-5321-551ce044de0f5c21","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-3544-5321-551ce044de0f5c21","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7f8839ec22d3b21fb539","source":"pk-code-3a9accac3a0a8262","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":4541,"character_end":4566,"quote":"Federal Excise Act,  2005","quote_sha256":"95efb26c58f9bc570abd526732d90719d20379cfbbf3c3c0bd9970a4f02411e0","reader_fragment":"p-3544-5321-551ce044de0f5c21","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-3544-5321-551ce044de0f5c21","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":4371,"character_end":4796,"quote":"t where the matter has \r\nattained finality; and \r\n(b) any proceedings have been initiated or are pending or have been adjudicated \r\nunder the Sales Tax Act, 1990, or the Federal Excise Act,  2005, which are \r\nrelatable to any undisclosed sales or supplies except where the matter has \r\nattained finality. \r\n4. Charge of tax and default surcharge.—(1) The undisclosed assets shall be chargeable to \r\ntax and default surcharge ","quote_sha256":"cb21c79df58cfdf3813273582991e5b48962c2ea06ad3f58f6eea4542c8bceeb","reader_fragment":"p-3544-5321-551ce044de0f5c21","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-3544-5321-551ce044de0f5c21","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-991d937b960e09c70605","source":"pk-code-3a9accac3a0a8262","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":5273,"character_end":5299,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-3544-5321-551ce044de0f5c21","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-3544-5321-551ce044de0f5c21","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":5103,"character_end":5529,"quote":"ic immovable properties shall be the cost of acquisition but \r\nshall not be less than— \r\n(i) 150% of the FBR value notified under sub -section (4) of section 68 of \r\nthe Income Tax Ordinance, 2001 (XLIX of 2001); or \r\n(ii) 150% of the DC value, where FBR value has not been notified or the \r\nFBR value is less than the DC value; or \r\n(iii) 150% of FBR value notified under sub -section (4) of section 68 of the \r\nIncome Tax Or","quote_sha256":"8441ed34f61603e0348cc3266645d4b7c9e0a4d748a53357414b4ebf54047e8a","reader_fragment":"p-3544-5321-551ce044de0f5c21","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-3544-5321-551ce044de0f5c21","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-095fc86e3d12658d51c5","source":"pk-code-3a9accac3a0a8262","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":5516,"character_end":5542,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-5321-7027-bcad3ae85105a4db","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-5321-7027-bcad3ae85105a4db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":5346,"character_end":5772,"quote":", where FBR value has not been notified or the \r\nFBR value is less than the DC value; or \r\n(iii) 150% of FBR value notified under sub -section (4) of section 68 of the \r\nIncome Tax Ordinance, 2001 (XLIX of 2001) for land and 150% of DC \r\n  \r\nPage 4 of 7 \r\n \r\nvalue for constructed property, whe re FBR value has not been notified \r\nfor constructed property. \r\n(b) in case of all other assets, shall be the price which the asse","quote_sha256":"5ae586b0e963cb186b36a9d4c757b022dbe1f4054dbdd4d167f45efdff4a641e","reader_fragment":"p-5321-7027-bcad3ae85105a4db","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-5321-7027-bcad3ae85105a4db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5e74d67ba4e08215afb3","source":"pk-code-3a9accac3a0a8262","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":6230,"character_end":6256,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-5321-7027-bcad3ae85105a4db","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-5321-7027-bcad3ae85105a4db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":6060,"character_end":6486,"quote":" of declaration. \r\nExplanation.— It is clarified as follows— \r\n(a) in case any declarant has already filed a declaration in respect of any immovable \r\nproperty under the Income Tax Ordinance, 2001 (XLIX of 2001), or the \r\nVoluntary Declaration of Domestic Assets Act, 2018 and wishes to enhance the \r\ndeclared value of the said immovable property, he may file a declaration under \r\nthis Act in terms of the value mentioned in ","quote_sha256":"0a24d5822c1dae24771b374826c0d1ff3acbdee71d68ff8b6abc92f9601b3ec0","reader_fragment":"p-5321-7027-bcad3ae85105a4db","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-5321-7027-bcad3ae85105a4db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-46673e0bc835f2571bb7","source":"pk-code-3a9accac3a0a8262","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":6645,"character_end":6671,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-5321-7027-bcad3ae85105a4db","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-5321-7027-bcad3ae85105a4db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":6475,"character_end":6901,"quote":"ntioned in section 5 and above; and \r\n(b) in case a person has already filed a declaration in respect of any immovable \r\nproperty which is in line with section 68 of the Income Tax Ordinance, 2001 \r\n(XLIX of 2001), or the Voluntary Declaration of Domestic Assets Act, 2018 no \r\nfurther proceedings or action shall be initiated against him in view of the \r\nprovisions of this Act, in particular section 5 thereof. \r\n6. 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Incorporation in books of account.—(1) Where a declarant has paid tax under section 6 \r\nin respect of undisclosed assets, sales and expenditure the declarant shall be entitled to incorporate ","quote_sha256":"fed1441cc29d03ee100bda82bf41a208450d47690caca45fbac3752975a6ea20","reader_fragment":"p-7027-8759-f306ca475e6f3b02","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-7027-8759-f306ca475e6f3b02","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-928d06c193aecb9977af","source":"pk-code-3a9accac3a0a8262","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":11586,"character_end":11614,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-10509-12220-0a1b38c8999c379a","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-10509-12220-0a1b38c8999c379a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":11416,"character_end":11844,"quote":"provisions of this Act \r\nshall not apply to— \r\n  \r\nPage 6 of 7 \r\n \r\n(a) holders of public office; \r\n(b) a public company as defined under clause (47) of section 2 of the Income Tax \r\nOrdinance, 2001 (XLIX of 2001); \r\n(c) any proceeds or assets that are involved in or derived from the commission of a \r\ncriminal offence; \r\n(d) gold, precious metals, precious stones or jewelry, except gold held as stock-in-\r\ntrade by a jeweler;","quote_sha256":"ef1c23324d473b7c327c812fe90e8895027c18962bfbeba904d8891b852585d2","reader_fragment":"p-10509-12220-0a1b38c8999c379a","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-10509-12220-0a1b38c8999c379a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4f030e52cf5c70cda237","source":"pk-code-3a9accac3a0a8262","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":13210,"character_end":13238,"quote":"Income \r\nTax Ordinance, 2001","quote_sha256":"ef64cc554c219dfd04f4871fa928b826bc2a4424e6e38e4f42daae16ec0e02b1","reader_fragment":"p-12220-13983-f4003ee9a79a66b6","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-12220-13983-f4003ee9a79a66b6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":13040,"character_end":13468,"quote":"ity.—Notwithstanding any other law for the time being in force including the \r\nRight of Access to Information Act, 2017 (XXXIV) and sub-section (3) of section 216 of the Income \r\nTax Ordinance, 2001 (XLIX of 2001), except the provisions of clauses (a) and (g) of sub-section (3) \r\nof section 216 of the Income Tax Ordinance, 2001(XLIX of 2001), particulars of any person making \r\na declaration under this Act or any information ","quote_sha256":"e53e49e5874fcb44b703dfe2f35bf0c5d0b0865bda36ec32f915ab52ff30c425","reader_fragment":"p-12220-13983-f4003ee9a79a66b6","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-12220-13983-f4003ee9a79a66b6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b1cba5a4dc81e48ea523","source":"pk-code-3a9accac3a0a8262","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":13343,"character_end":13369,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-12220-13983-f4003ee9a79a66b6","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-12220-13983-f4003ee9a79a66b6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":13173,"character_end":13599,"quote":"ub-section (3) of section 216 of the Income \r\nTax Ordinance, 2001 (XLIX of 2001), except the provisions of clauses (a) and (g) of sub-section (3) \r\nof section 216 of the Income Tax Ordinance, 2001(XLIX of 2001), particulars of any person making \r\na declaration under this Act or any information received in any declaration made under this Act shall \r\nbe confidential. \r\n15. Power to make rules.—The Board may, by notification ","quote_sha256":"e9755a0468ebcbb444794ef7e982f0f6934f58e724e3bf535a629e74b23b91dc","reader_fragment":"p-12220-13983-f4003ee9a79a66b6","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-12220-13983-f4003ee9a79a66b6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-92905970817ed8f1cea4","source":"pk-code-3a9accac3a0a8262","title":"Assets Declaration Ordinance, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":14728,"character_end":14762,"quote":"Assets Declaration Ordinance, 2019","quote_sha256":"dd064f63468edf512c050355e3ee0c03b6cde188bcab50b479c5f613a333d802","reader_fragment":"p-13983-15759-0d837c19b197d769","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-13983-15759-0d837c19b197d769","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-3a9accac3a0a8262","text_version_id":"law:pk-code-3a9accac3a0a8262:sha256:cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","text_sha256":"cc21f209e6af6c4cf8f2ab4745eb1102ffaf7a55e6c0852af0c2c138ee3f72d3","character_start":14558,"character_end":14992,"quote":"e \r\ncondition that the value of asset or tax thereon shall be not less than the value of asset and tax thereon, \r\ndeclared in the original declaration. \r\n19. Repeal.—The Assets Declaration Ordinance, 2019 (III of 2019) is hereby repealed from \r\nthe date of commencement of this Act. \r\n_________________ \r\nTHE SCHEDULE \r\n[see section 4] \r\nRates of Tax \r\n(1) The rates of tax imposed on undisclosed assets, sales and expenditures shall ","quote_sha256":"05170bc9308a0fefaa396771c95b9a17230912c2963318a4383a5d7c22cb0ef5","reader_fragment":"p-13983-15759-0d837c19b197d769","reader_url":"/laws/pk-code-3a9accac3a0a8262#p-13983-15759-0d837c19b197d769","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjag%3D%3D-sg-jjjjjjjjjjjjj"}}]}