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Amendment to the Companies Profits (Workers Participation) Act, 1968 (XII of \r\n1968).—The Companies Profits (Workers Participation) Act, 1968 (XII of 1968) shall be \r\namended through the insertion of the following section: \r\n \r\nPage 22 of 29 \r\n \r\n“8A.  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Amendment to the Companies Profits (Workers Participation) Act, 1968 (XII of \r\n1968).—The Companies Profits (Workers Participation) Act, 1968 (XII of 1968) shall be \r\namended through the insertion of the following section: \r\n \r\nPage 22 of 29 \r\n \r\n“8A.  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Amendment to the Workers Welfare Fund Ordinance, 1971 (XXXVI of 1971).— The \r\nWorkers Welfare Fund Ordinance, 1971 (XXXVI of 1971) shall be amended through the \r\ninsertion of the following section: \r\n“16A.   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151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-47657-49415-75bcb24c443a6099","reader_url":"/laws/pk-code-765eca59252a1aeb#p-47657-49415-75bcb24c443a6099","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":48682,"character_end":49093,"quote":"gh the insertion of the following sub-clause: \r\n“(47G) For a period of 30 years from the mineral agreement effective date, the provisions \r\nof withholding tax on debt in section 151 and 152 as well as any other withholding \r\ntax on debt shall not apply on the income exempt from tax under clause 47F of \r\nPart 1 of the Second Schedule to the Income tax Ordinance, 2001 (XLIX of \r\n2001).” \r\n(6) Withholding tax o","quote_sha256":"76f9830cce9e2f9b08305ca2baf629017570fb9fb684fe28b613617469b7b19f","reader_fragment":"p-47657-49415-75bcb24c443a6099","reader_url":"/laws/pk-code-765eca59252a1aeb#p-47657-49415-75bcb24c443a6099","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-9a95f729c326dcba1627","source":"pk-code-765eca59252a1aeb","target":"pk-code-765eca59252a1aeb","provision_kind":"section","provision_number":"106A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":50482,"character_end":50494,"quote":"section 106A","quote_sha256":"06dbe5cfd24409d84d9dc5504c884e451c73a4b64866dab61b8fe268906e5207","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":50312,"character_end":50724,"quote":") shall be amended \r\nthrough the insertion of the following sub-clause: \r\n“(47J)  For a period of 30 years from the mineral agreement effective date, the provisions \r\nof section 106A shall not apply in the case of Reko Diq Mining Company \r\n(Private) Limited. \r\nFor a period of 30 years from the mineral agreement effective date, no limit in \r\naddition to the thin capitalization under section 106 of the Income T","quote_sha256":"dc395dc06a8608e322ba02c715587fe1187d23d80bfa00a18759c202f7a3c503","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-46b0cfc13a0d31a50bba","source":"pk-code-765eca59252a1aeb","target":"pk-code-765eca59252a1aeb","provision_kind":"section","provision_number":"100","qualifier":"(3)","resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":56186,"character_end":56200,"quote":"section 100(3)","quote_sha256":"49cba4fc60defdabaa5de6262c665f9b93affd7da94ba8eaab0fa001b8986b16","reader_fragment":"p-54729-56451-35d2137790474bf8","reader_url":"/laws/pk-code-765eca59252a1aeb#p-54729-56451-35d2137790474bf8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":56016,"character_end":56430,"quote":"ernment, the Provincial Government of \r\nBalochistan or any other person.” \r\n(47M) For a period of 30 years from the mineral agreement effective date, the provisions \r\nof section 100(3) shall not apply to Reko Diq Mining Company (Private) Limited. \r\n \r\n \r\nPage 21 of 29 \r\n \r\n(10) Advance tax on imports (exemption). The following shall be inserted in Part IV of the \r\nSecond Schedule to the Income tax Ordinance, 20","quote_sha256":"eb006f6917392ff1b3ff68adea0ad1135e9e41779e030eb8119873112a37bae3","reader_fragment":"p-54729-56451-35d2137790474bf8","reader_url":"/laws/pk-code-765eca59252a1aeb#p-54729-56451-35d2137790474bf8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-6111ae607989cd8f3828","source":"pk-code-765eca59252a1aeb","target":"pk-code-765eca59252a1aeb","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":56470,"character_end":56481,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":56300,"character_end":56711,"quote":"ce tax on imports (exemption). The following shall be inserted in Part IV of the \r\nSecond Schedule to the Income tax Ordinance, 2001 (XLIX of 2001): \r\n“The provisions of section 148 shall not apply to Reko Diq Mining Company (Private) \r\nLimited for a period of 30 years from the mineral agreement effective date.” \r\n(11) Tax depreciation (stabilization). The Third Schedule to the Income Tax Ordinance, 2001 \r\n(","quote_sha256":"b67de7428c9a73c2a69f36aab3253354051fc3c7e4692fa3569a905a44d1c95f","reader_fragment":"p-54729-56451-35d2137790474bf8","reader_url":"/laws/pk-code-765eca59252a1aeb#p-54729-56451-35d2137790474bf8","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-51cb87d6f548e3cb625f","source":"pk-code-765eca59252a1aeb","target":"pk-code-765eca59252a1aeb","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":57075,"character_end":57085,"quote":"Section 22","quote_sha256":"9263bd785df4321ad66063042caefa1483af5f35382400a72970da92cb905a6a","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":56905,"character_end":57315,"quote":"ance and pre-commencement expenditure applicable to Reko \r\nDiq Mining Company (Private) Limited shall be the same as the rates which were \r\nspecified for the purposes of Section 22, Section 23 and Section 25 of the Income Tax \r\nOrdinance, 2001 on 20th March, 2022, unless any subsequent modified rates operate to \r\nthe advantage of Reko Diq Mining Company (Private) Limited in which case such more \r\nadvantageo","quote_sha256":"9c3e1b2914105599a4b8de11f1b1d027d74659c306ea07c1ae764d51909d3d1b","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-ae081d27fb376dd25429","source":"pk-code-765eca59252a1aeb","target":"pk-code-765eca59252a1aeb","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":57087,"character_end":57097,"quote":"Section 23","quote_sha256":"f3beac94ec5326557fe96207782357efffeac09fe65d5f9575f21e1845760c5e","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":56917,"character_end":57327,"quote":"-commencement expenditure applicable to Reko \r\nDiq Mining Company (Private) Limited shall be the same as the rates which were \r\nspecified for the purposes of Section 22, Section 23 and Section 25 of the Income Tax \r\nOrdinance, 2001 on 20th March, 2022, unless any subsequent modified rates operate to \r\nthe advantage of Reko Diq Mining Company (Private) Limited in which case such more \r\nadvantageous rates sha","quote_sha256":"0a7427120bc08fb9ab88cde669d56c4cb000e33159433454ab4f75c9d3d62334","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-0593bd6fa2d39f30ba65","source":"pk-code-765eca59252a1aeb","target":"pk-code-765eca59252a1aeb","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":11740,"character_end":11823,"quote":"3. Notification and protection of qualified investments and investment incentives.—","quote_sha256":"eab11dc792c5bc8c5162bb6a81dc199180160598560a56930bfece3f3448a423","reader_fragment":"p-10646-12442-b1fcd89027b31a79","reader_url":"/laws/pk-code-765eca59252a1aeb#p-10646-12442-b1fcd89027b31a79","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-10646-12442-b1fcd89027b31a79","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":59419,"character_end":59428,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-58219-59976-c087d36adec40ac9","reader_url":"/laws/pk-code-765eca59252a1aeb#p-58219-59976-c087d36adec40ac9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":59249,"character_end":59658,"quote":"ny company or class of companies shall be exempt from the \r\napplication of the scheme; and \r\n(b) exempt any company or class of companies from any amount payable under \r\nsection 3 of this Act.” \r\nE. Amendment to the Workers Welfare Fund Ordinance, 1971 (XXXVI of 1971).— The \r\nWorkers Welfare Fund Ordinance, 1971 (XXXVI of 1971) shall be amended through the \r\ninsertion of the following section: \r\n“16A.   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Amendment to the Customs Act, 1969 (IV of 1969).— \r\n(1) Section 18(1A) of the Customs Act, 1969 (IV of 1969) shall be amended to read as \r\nfollows: \r\n“(1A)  Notwithstanding anything contained in this section or in section 18A, customs \r\nduties (including regulatory duties, additional customs duties, special customs \r\nduties","quote_sha256":"249916ef743513dd3d998a5a1bc3b05b93f3d1bc7f342c1040948d0a6038512b","reader_fragment":"p-58219-59976-c087d36adec40ac9","reader_url":"/laws/pk-code-765eca59252a1aeb#p-58219-59976-c087d36adec40ac9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_independently_matched","target_evidence":null,"target_fragment":null},{"id":"external-8d2f010131948f5a962c","source":"pk-code-765eca59252a1aeb","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-a5491caab26b4b508119","provision_kind":"section","provision_number":"155D","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":62597,"character_end":62636,"quote":"section \r\n155D of the Customs Act, 1969","quote_sha256":"bd66142f1cbfa156672dccb2df592c6505c7c4853e3dab5ba93b5bd1a0be365d","reader_fragment":"p-61765-63533-298834b833cdb05f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-61765-63533-298834b833cdb05f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":62619,"character_end":62636,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-61765-63533-298834b833cdb05f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-61765-63533-298834b833cdb05f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":62427,"character_end":62866,"quote":"de requirement. \r\nHe shall furnish all relevant \r\ninformation online to Pakistan \r\nCustoms Computerized System \r\nagainst a specific user ID and \r\npassword obtained under section \r\n155D of the Customs Act, 1969 (IV \r\nof  1969). In already computerized  \r\nCollectorates or Customs stations \r\nwhere the Pakistan Customs \r\nComputerized System is not \r\noperational, the Director Reforms and \r\nAutomation or any other person \r\nauthorized by the ","quote_sha256":"851d8fd591a43395960b4fa2b9415e2ea85d65bdad7deca76ea8bff60da0547d","reader_fragment":"p-61765-63533-298834b833cdb05f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-61765-63533-298834b833cdb05f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-270a44a0f13f96d6d362","source":"pk-code-765eca59252a1aeb","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-2a4494ea1807ebf21cc0","provision_kind":"section","provision_number":"15","qualifier":null,"instrument_title":"Sindh Workers Welfare Fund Act, 2014","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64141,"character_end":64195,"quote":"Section 15 of the Sindh Workers Welfare Fund Act, 2014","quote_sha256":"a0c341f6e5b47b5a42d9d2b7a411b33a49599d357b11460cb3e79ca3d4bd17e6","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64159,"character_end":64195,"quote":"Sindh Workers Welfare Fund Act, 2014","quote_sha256":"65a612d3dbdf53ceab4a2bfdd1f380ccb44ba594728f1c43fe36b8c5ccaa1699","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":63971,"character_end":64425,"quote":"al agreement effective date [as defined in the \r\nIncome Tax Ordinance, 2001 (XLIX of 2001)].” \r\nH. Sindh Workers Welfare Fund Act, 2014 (Sindh Act No. XXXIII of 2015). \r\nSection 15 of the Sindh Workers Welfare Fund Act, 2014 (Sindh Act No. XXXIII of 2015) \r\nshall be amended to read as follows: \r\n“The Government may, by notification in the official Gazette, remit or reduce the amount due \r\nfrom any industrial establishment or class of industrial estab","quote_sha256":"67e6619da6eae6ff99a9630badd7574400b4b9ff4ea6d762b56b92f821e9a074","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-9cc48d6a89d29214e711","source":"pk-code-765eca59252a1aeb","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-9ad1b435ac30301fc3f3","provision_kind":"section","provision_number":"6","qualifier":null,"instrument_title":"Sindh Development and Maintenance of Infrastructure Cess Act, 2017","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64841,"character_end":64926,"quote":"section 6 of the Sindh Development and Maintenance of Infrastructure Cess \r\nAct, 2017","quote_sha256":"5de5535bafc0f6b0a366cfd4705a264041290528e50d34e2a9b5269665f74973","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64858,"character_end":64926,"quote":"Sindh Development and Maintenance of Infrastructure Cess \r\nAct, 2017","quote_sha256":"0a3d7db37172f87ec52faa34902b3555fa59f2b2930ec1a346baaf8078915118","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64671,"character_end":65156,"quote":" at its discretion on the merits of each case.” \r\nI. Sindh Development and Maintenance of Infrastructure Cess Act, 2017 (Sindh Act No. \r\nXVIII of 2017). \r\nThe proviso to section 6 of the Sindh Development and Maintenance of Infrastructure Cess \r\nAct, 2017 (Sindh Act No. XVIII of 2017) shall be amended through the addition of the words \r\n“any person or class of persons” so that it reads as follows: \r\n“Notwithstanding anything contained in section 3 and 5, the Government by a notifi","quote_sha256":"6cd71bceae2d591db520719f33f866159ef408c267de2be0f427030732fa262d","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-5b4b2c7047448b896f7b","source":"pk-code-765eca59252a1aeb","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-1702aba38707afbcbec3","provision_kind":"section","provision_number":"6","qualifier":null,"instrument_title":"Balochistan Development and Maintenance of Infrastructure Cess Act, 2021","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":65574,"character_end":65665,"quote":"Section 6 of the Balochistan Development and Maintenance of Infrastructure \r\nCess Act, 2021","quote_sha256":"7d4a52a789f8153834d88a535edce7e90e0b4fbc3c302e85c294d92df6f25be7","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":65591,"character_end":65665,"quote":"Balochistan Development and Maintenance of Infrastructure \r\nCess Act, 2021","quote_sha256":"cef07fcdba22bfa848938f89591c67c389608100d84e3dbff32a6b890c26da80","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":65404,"character_end":65895,"quote":"d limitations as may be specified in such \r\nnotification.” \r\nJ. Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 (IX of \r\n2021). \r\nThe proviso to Section 6 of the Balochistan Development and Maintenance of Infrastructure \r\nCess Act, 2021 (IX of 2021) shall be amended through the addition of the words “any person \r\nor class of persons” so that it reads as follows: \r\n“Notwithstanding anything contained in section 3 and 5, the Government by a notification in \r\nthe o","quote_sha256":"a188a30b194676e8ced818071e9b682ea88d2b91e1a43796acbc23113d0ca258","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-88f0855dce2a5ac0916f","source":"pk-code-765eca59252a1aeb","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-cc4870b438d3fb93ebe2","provision_kind":"section","provision_number":"19","qualifier":null,"instrument_title":"Balochistan Workers Welfare Fund Act, 2022","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":66250,"character_end":66310,"quote":"Section 19 of the Balochistan Workers Welfare Fund Act, 2022","quote_sha256":"901d159e3b91b57d512d3a4f4d577a923bb99cd95cee412394ad771a3e4fe396","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"instrument_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":66268,"character_end":66310,"quote":"Balochistan Workers Welfare Fund Act, 2022","quote_sha256":"fe5a1b29fe6b0e2632cbc6122a69f9736bfc6836bfdbf48a3a29d91fd39d6b3f","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":66080,"character_end":66540,"quote":" \r\nunder the Act subject to such conditions and limitations as may be specified in such \r\nnotification.” \r\nK. Balochistan Workers Welfare Fund Act, 2022 (XXI of 2022). \r\nSection 19 of the Balochistan Workers Welfare Fund Act, 2022 (XXI of 2022) shall be \r\namended through the insertion of the following sub-section: \r\n“(3) The Provincial Government may, through notification in the official Gazette, exempt \r\nany industrial establishment from any provision of 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from import and export taxes in Balochistan \r\nProvince). \r\n \r\nPage 27 of 29 \r\n \r\n(m) SRO SO(TAXES)ET&NC/2(204)/2015 dated 13th December 2022 i","quote_sha256":"ef92dbffa1781ab799f235bee092f90ba886f697d716afefa7b5eea7f90e6466","reader_fragment":"p-70568-72357-d7d47f5c2647d57f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-70568-72357-d7d47f5c2647d57f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-9c2fcfef539490a602fa","source":"pk-code-765eca59252a1aeb","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-326673f157c8e3c83fd8","provision_kind":"section","provision_number":"6","qualifier":null,"instrument_title":"Sindh Development and Maintenance of Infrastructure Cess Act, 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(Exemption from import and export taxes in \r\nSindh Province). \r\n(n)  SRO 2196(I)/2022 dated 12th December, 2022 issued under section 16A of the ","quote_sha256":"0e6ea33128c4fc695c75d8e2dd6a8535dbe76ca6378ad725072a51cdcec90bba","reader_fragment":"p-70568-72357-d7d47f5c2647d57f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-70568-72357-d7d47f5c2647d57f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-a33d6f03c6b7521ad7ab","source":"pk-code-765eca59252a1aeb","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-194cb3d399ee3991d129","provision_kind":"section","provision_number":"16A","qualifier":null,"instrument_title":"WWF Ordinance, 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dated 12th December 2022 issued under \r\nsection 9(1)(a) of the Stamp Act, 1899, by the Board of Revenue, Gover","quote_sha256":"0101ff069e2dc4a9da636fc53892ae6c4b9a408184ab0dea9a21861a26e650ce","reader_fragment":"p-72357-74123-c25d597204a94277","reader_url":"/laws/pk-code-765eca59252a1aeb#p-72357-74123-c25d597204a94277","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-c75ef836bc7125ecb4dc","source":"pk-code-765eca59252a1aeb","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-7876c25f83d543cb262d","provision_kind":"section","provision_number":"8","qualifier":"(12)","instrument_title":"Finance Act, 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For a period of I5 years from the Commercial Production Date (as defined in the Income \r\nTax Ordinance, 2001) in relation to t","quote_sha256":"4ae0f14810f7cd5e5924b3a7ce3c6d55220e293732b6b4784c905aebd10c111f","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null}],"external_incoming":[],"unresolved":[{"id":"unresolved-adc79a016ced59033db6","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":17519,"character_end":17547,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-15919-17692-911f71f98bd70146","reader_url":"/laws/pk-code-765eca59252a1aeb#p-15919-17692-911f71f98bd70146","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":17349,"character_end":17777,"quote":"nd the inclusion of such investment incentive in the Second \r\nSchedule or the Third Schedule, namely: — \r\n(a) exemption from or concession on some or all taxes under the Income Tax \r\nOrdinance, 2001 including tax on profits and gains, income tax, turnover tax, \r\nwithholding tax on interest, capital gains tax, income tax on dividend income \r\nand withholding tax on dividend; \r\n \r\nPage 8 of 29 \r\n \r\n(b)  provisions relating to a","quote_sha256":"eb4945bb04752a771bfcaaecc6630d77abb1ab6bb418937a2e4e2e4e41496348","reader_fragment":"p-15919-17692-911f71f98bd70146","reader_url":"/laws/pk-code-765eca59252a1aeb#p-15919-17692-911f71f98bd70146","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2d5890db2bb8dab1a539","source":"pk-code-765eca59252a1aeb","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":17979,"character_end":17998,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-17692-19429-27865355ccc1b342","reader_url":"/laws/pk-code-765eca59252a1aeb#p-17692-19429-27865355ccc1b342","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":17809,"character_end":18228,"quote":"ax Ordinance, 200l \r\n(XLIX of 2001) or any other legislation may not be applicable to qualified \r\ninvestments; \r\n(c)  exemption from or concession on sales tax under the Sales Tax Act, 1990 and \r\nsales tax on services under respective provincial laws; \r\n(d)  exemption from the capital value tax under section 8 of the Finance Act, 2022 \r\n(XIII of 2022) or any other tax similar in nature; \r\n(e)  exemption from or conc","quote_sha256":"402d2ff5e5537f41390586977e9a4225ee1ab89fe852b2067f61c3ed099a1609","reader_fragment":"p-17692-19429-27865355ccc1b342","reader_url":"/laws/pk-code-765eca59252a1aeb#p-17692-19429-27865355ccc1b342","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3e25ceb4883aa7f50062","source":"pk-code-765eca59252a1aeb","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":18128,"character_end":18145,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-17692-19429-27865355ccc1b342","reader_url":"/laws/pk-code-765eca59252a1aeb#p-17692-19429-27865355ccc1b342","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":17958,"character_end":18375,"quote":" sales tax under the Sales Tax Act, 1990 and \r\nsales tax on services under respective provincial laws; \r\n(d)  exemption from the capital value tax under section 8 of the Finance Act, 2022 \r\n(XIII of 2022) or any other tax similar in nature; \r\n(e)  exemption from or concession on customs duty under the Customs Act, 1969 \r\non the import into Pakistan of all capital goods including but not limited to, \r\nplant, equipm","quote_sha256":"c664f284d914a3df02166dc3f237cb18bff8d9efe76be4398b9e26fa60081a9d","reader_fragment":"p-17692-19429-27865355ccc1b342","reader_url":"/laws/pk-code-765eca59252a1aeb#p-17692-19429-27865355ccc1b342","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-79be229abb70ce26eb80","source":"pk-code-765eca59252a1aeb","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":18261,"character_end":18278,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-17692-19429-27865355ccc1b342","reader_url":"/laws/pk-code-765eca59252a1aeb#p-17692-19429-27865355ccc1b342","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":18091,"character_end":18508,"quote":"tal value tax under section 8 of the Finance Act, 2022 \r\n(XIII of 2022) or any other tax similar in nature; \r\n(e)  exemption from or concession on customs duty under the Customs Act, 1969 \r\non the import into Pakistan of all capital goods including but not limited to, \r\nplant, equipment, machinery, components, catalysts, raw materials, spare parts, \r\nhardware, software, devices, instruments, accessories, attachmen","quote_sha256":"b18b9f23d37ee60c095e1715e8961fc95b472d1d464268b576893cc9734ed494","reader_fragment":"p-17692-19429-27865355ccc1b342","reader_url":"/laws/pk-code-765eca59252a1aeb#p-17692-19429-27865355ccc1b342","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4c8361f6ddd67bf02eb9","source":"pk-code-765eca59252a1aeb","title":"Foreign Exchange Regulations Act, 1947","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":19359,"character_end":19397,"quote":"Foreign Exchange Regulations Act, 1947","quote_sha256":"0bfcffc14c22e2fa838f30fe496407e0073b5763860732e8c953bf399195c504","reader_fragment":"p-17692-19429-27865355ccc1b342","reader_url":"/laws/pk-code-765eca59252a1aeb#p-17692-19429-27865355ccc1b342","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":19189,"character_end":19627,"quote":"uty; \r\n(h)  exemption from or concession under any specific directions, guidelines or \r\ninstructions issued under the Banking Companies Ordinance, 1962 (LVII of \r\n1962), Foreign Exchange Regulations Act, 1947 (VII of 1947) or any similar \r\nlaw or regulation, as may be specified in the Third Schedule; \r\n(i)  exemption from or concession on property tax; \r\n(j)  exemption or remission from, or concession on, stamp duty and/or registratio","quote_sha256":"21aeeadd198794c55808628bd60505d71bf57b2077a68b10faa23ab2d53c2daa","reader_fragment":"p-17692-19429-27865355ccc1b342","reader_url":"/laws/pk-code-765eca59252a1aeb#p-17692-19429-27865355ccc1b342","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-10fc4503226c4b626181","source":"pk-code-765eca59252a1aeb","title":"Federal Ombudsmen Institutional Reforms Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":26498,"character_end":26547,"quote":"Federal Ombudsmen Institutional Reforms Act, 2013","quote_sha256":"62b459a514444db4e997751baca4cff4e76f8b9ecbe3b8962ba81ba4c73e5562","reader_fragment":"p-26490-28257-6f15eb757f948eaf","reader_url":"/laws/pk-code-765eca59252a1aeb#p-26490-28257-6f15eb757f948eaf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":26328,"character_end":26777,"quote":"otherwise diminish the rights of, \r\nan investor; and \r\n \r\nPage 11 of 29 \r\n \r\n(b)  the investment ombudsman shall not be subject to, or have the powers provided \r\nby, the Federal Ombudsmen Institutional Reforms Act, 2013 (XIV of 2013). \r\n(2) The investment ombudsman shall have at least fifteen years of experience in the field of \r\ninternational trade and foreign investment and related matters. \r\n(3) Until such time that the investment ombudsman i","quote_sha256":"eac575f1f65bd0786692ef5b1c550f1bbe1fa38b4a11412b69b8d997c9640489","reader_fragment":"p-24703-26490-9911d77243ea8cff","reader_url":"/laws/pk-code-765eca59252a1aeb#p-24703-26490-9911d77243ea8cff","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-67640bde3c9175b9a362","source":"pk-code-765eca59252a1aeb","title":"Amendments to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":32826,"character_end":32870,"quote":"Amendments to the Income Tax Ordinance, 2001","quote_sha256":"53fe0964d67c732af7960018e1976f8d25949a1d62a9981063d0c0bce0535c43","reader_fragment":"p-31761-33541-8c687b868dc12983","reader_url":"/laws/pk-code-765eca59252a1aeb#p-31761-33541-8c687b868dc12983","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":32656,"character_end":33100,"quote":"Exit \r\nDeed dated 20 March 2022, between the Islamic Republic of Pakistan, the Province of Balochistan \r\nand Antofagasta plc. \r\nSECOND SCHEDULE \r\nAMENDMENTS TO LAWS \r\nA. Amendments to the Income Tax Ordinance, 2001 (XLIX of 2001) \r\n(1) Certain defined terms. Section 2 of the Income Tax Ordinance, 2001 (XLIX of 2001) shall \r\nbe amended through the insertion of the following defined terms: \r\n“(12A) “commercial production date” in the case of ","quote_sha256":"4dddcd00910c6baa04bf2392816048484cf0a45b7d180b97ef9a48f658a9891d","reader_fragment":"p-31761-33541-8c687b868dc12983","reader_url":"/laws/pk-code-765eca59252a1aeb#p-31761-33541-8c687b868dc12983","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7f2c7b91c702b6a4d501","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":32932,"character_end":32958,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-31761-33541-8c687b868dc12983","reader_url":"/laws/pk-code-765eca59252a1aeb#p-31761-33541-8c687b868dc12983","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":32762,"character_end":33188,"quote":"nd Antofagasta plc. \r\nSECOND SCHEDULE \r\nAMENDMENTS TO LAWS \r\nA. Amendments to the Income Tax Ordinance, 2001 (XLIX of 2001) \r\n(1) Certain defined terms. Section 2 of the Income Tax Ordinance, 2001 (XLIX of 2001) shall \r\nbe amended through the insertion of the following defined terms: \r\n“(12A) “commercial production date” in the case of Reko Diq Mining Company (Private) \r\nLimited, means the first day of the month following ","quote_sha256":"9f11540fd6fa7ea973644b852739ff93b6748f5470176f019b2f602bd0c5427d","reader_fragment":"p-31761-33541-8c687b868dc12983","reader_url":"/laws/pk-code-765eca59252a1aeb#p-31761-33541-8c687b868dc12983","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-fb7e1dd78ffaaebe10ac","source":"pk-code-765eca59252a1aeb","title":"Part II of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":36778,"character_end":36844,"quote":"Part II of the Second \r\nSchedule to the Income Tax Ordinance, 2001","quote_sha256":"bb0293baec886415f2a194fab29ae89543d2448670bf8e72e6f51d12aae904f4","reader_fragment":"p-35269-37016-31da66e923b54352","reader_url":"/laws/pk-code-765eca59252a1aeb#p-35269-37016-31da66e923b54352","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":36608,"character_end":37074,"quote":"22, between the Islamic \r\nRepublic of Pakistan, the Province of Balochistan and Antofagasta plc.” \r\n(2) Final Tax Regime (Time limited exemption and rate stabilization). Part II of the Second \r\nSchedule to the Income Tax Ordinance, 2001 (XLIX of 2001) shall be amended through \r\nthe insertion of the following sub-clause: \r\n“(1A) In the case of Reko Diq Mining Company (Private) Limited, during the period \r\nstarting on the Commercial Production Date and expiring on","quote_sha256":"c1677aa7dafb7c424cc2b0d5aa79aa92f7e251a9a8db49de6357bf9810834719","reader_fragment":"p-35269-37016-31da66e923b54352","reader_url":"/laws/pk-code-765eca59252a1aeb#p-35269-37016-31da66e923b54352","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4512c5120985c002bfee","source":"pk-code-765eca59252a1aeb","title":"Part I of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":40936,"character_end":40999,"quote":"Part I of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"d54e422ef281a978b6082afb857d29c74e06cd26ab4af8a7a552d7d4d061695e","reader_fragment":"p-40593-42322-4a1bdd4f24f7bc86","reader_url":"/laws/pk-code-765eca59252a1aeb#p-40593-42322-4a1bdd4f24f7bc86","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":40766,"character_end":41229,"quote":"tute a separate sale.” \r\n \r\nPage 16 of 29 \r\n \r\n(3) Dividend income and withholding tax thereon for shareholders (Time limited \r\nexemption and rate stabilization). \r\n(a)  Part I of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of 2001) \r\nshall be amended through the insertion of the following sub-clauses: \r\n“(145B) “Any income of Reko Diq Mining Company (Private) Limited during the period \r\nstarting on the Commercial Production Date and expiring ","quote_sha256":"6f45041fa062a2203431b07ec4ecc1ceef9b091738b7f912990cc613fd6e9e45","reader_fragment":"p-40593-42322-4a1bdd4f24f7bc86","reader_url":"/laws/pk-code-765eca59252a1aeb#p-40593-42322-4a1bdd4f24f7bc86","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b9170f97a6d45fcbb006","source":"pk-code-765eca59252a1aeb","title":"First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":42056,"character_end":42106,"quote":"First \r\nSchedule to the Income Tax Ordinance, 2001","quote_sha256":"53c75c153b9dd4931931951a38d2070b4482f028f8cc477054a680816a4538f6","reader_fragment":"p-40593-42322-4a1bdd4f24f7bc86","reader_url":"/laws/pk-code-765eca59252a1aeb#p-40593-42322-4a1bdd4f24f7bc86","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":41886,"character_end":42336,"quote":" and \r\nafter taking into account the availability of relief from taxes available under the \r\nrelevant clause of any applicable double tax convention) as specified in the First \r\nSchedule to the Income Tax Ordinance, 2001 (XLIX of 2001) as at 20 March \r\n2022, unless any subsequent modified rates are reduced in which case such \r\nreduced rates shall apply to a non-resident shareholder of Reko Diq Mining \r\nCompany (Private) Limited.” \r\n(b) Part IV of","quote_sha256":"ef93991d735a6d39e4d069f8c9987ca40fa86839300819c6b218f5aa727edfab","reader_fragment":"p-40593-42322-4a1bdd4f24f7bc86","reader_url":"/laws/pk-code-765eca59252a1aeb#p-40593-42322-4a1bdd4f24f7bc86","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b7e11f6e8f03e71e2f73","source":"pk-code-765eca59252a1aeb","title":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":42326,"character_end":42390,"quote":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"bce34a42c742273780c51a009bf159be975561396be10a66fe65002af468ea1e","reader_fragment":"p-42322-44082-6d68ed35298fc4c2","reader_url":"/laws/pk-code-765eca59252a1aeb#p-42322-44082-6d68ed35298fc4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":42156,"character_end":42620,"quote":"subsequent modified rates are reduced in which case such \r\nreduced rates shall apply to a non-resident shareholder of Reko Diq Mining \r\nCompany (Private) Limited.” \r\n(b) Part IV of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of \r\n2001) shall be amended through the insertion of the following sub-clause: \r\n“(47N)  The provisions of section 150 or any other withholding tax on dividends shall not \r\napply to dividends distributed by Reko Diq Mining ","quote_sha256":"67f5acb2c57307da3c98c96e613d6f45513e71df2157f263455a2406068e70b0","reader_fragment":"p-40593-42322-4a1bdd4f24f7bc86","reader_url":"/laws/pk-code-765eca59252a1aeb#p-40593-42322-4a1bdd4f24f7bc86","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d9ccb2e36eaacee6c7fe","source":"pk-code-765eca59252a1aeb","title":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":42782,"character_end":42846,"quote":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"bce34a42c742273780c51a009bf159be975561396be10a66fe65002af468ea1e","reader_fragment":"p-42322-44082-6d68ed35298fc4c2","reader_url":"/laws/pk-code-765eca59252a1aeb#p-42322-44082-6d68ed35298fc4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":42612,"character_end":43076,"quote":" Mining Company (Private) Limited \r\nduring the period starting on the Commercial Production Date and ending on the \r\n15th anniversary of such date.” \r\n(c)  Clause 11A of Part IV of the Second Schedule to the Income Tax Ordinance, 2001 \r\n(XLIX of 2001) shall be amended through the insertion of the following sub-\r\nclause: \r\n“(xlvi) Reko Diq Mining Company (Private) Limited for a period of 30 tax years \r\nfollowing the mineral agreement effective date.” \r\n(d)  Par","quote_sha256":"7dcad70fe9c29a4376cd2318579e634b60ac0d2ce0b41c1d23e8c9893557aa40","reader_fragment":"p-42322-44082-6d68ed35298fc4c2","reader_url":"/laws/pk-code-765eca59252a1aeb#p-42322-44082-6d68ed35298fc4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4f9667612dd3944030bf","source":"pk-code-765eca59252a1aeb","title":"Part I of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":43073,"character_end":43136,"quote":"Part I of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"d54e422ef281a978b6082afb857d29c74e06cd26ab4af8a7a552d7d4d061695e","reader_fragment":"p-42322-44082-6d68ed35298fc4c2","reader_url":"/laws/pk-code-765eca59252a1aeb#p-42322-44082-6d68ed35298fc4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":42903,"character_end":43366,"quote":"of the following sub-\r\nclause: \r\n“(xlvi) Reko Diq Mining Company (Private) Limited for a period of 30 tax years \r\nfollowing the mineral agreement effective date.” \r\n(d)  Part I of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of 2001) \r\nshall be amended through the insertion of the following sub-clauses: \r\n“(150)  Any income (including dividend and the income taxable under section 109A) \r\nderived by Pakistan Petroleum Limited, Oil and Gas Develo","quote_sha256":"b6c8ccc929fc6988d2def91ebc2eb090ae984712866e031fbb36893c8707cf47","reader_fragment":"p-42322-44082-6d68ed35298fc4c2","reader_url":"/laws/pk-code-765eca59252a1aeb#p-42322-44082-6d68ed35298fc4c2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-67b5332952ec69cfe2f4","source":"pk-code-765eca59252a1aeb","title":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":44503,"character_end":44567,"quote":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"bce34a42c742273780c51a009bf159be975561396be10a66fe65002af468ea1e","reader_fragment":"p-44082-45868-a6d1d9dd113270b3","reader_url":"/laws/pk-code-765eca59252a1aeb#p-44082-45868-a6d1d9dd113270b3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":44333,"character_end":44797,"quote":"n behalf of the Government of Balochistan for the \r\npurpose of investment in the Reko Diq Project; and \r\n(ii)  the shareholders of the company referred to in (i).” \r\n(e) Part IV of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of \r\n2001) shall be amended through the insertion of the following sub-clause: \r\n“(38E)  The provisions of section 150 as well as any similar withholding tax provisions \r\nshall not apply on the income exempt from tax under ","quote_sha256":"56e7b83c09e5f64edbf970fc0ec5ce380dcb8cbdfb3893577d92eb3189e0663f","reader_fragment":"p-44082-45868-a6d1d9dd113270b3","reader_url":"/laws/pk-code-765eca59252a1aeb#p-44082-45868-a6d1d9dd113270b3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5dfb4e611c581b3eab1f","source":"pk-code-765eca59252a1aeb","title":"Part I of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":45057,"character_end":45120,"quote":"Part I of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"d54e422ef281a978b6082afb857d29c74e06cd26ab4af8a7a552d7d4d061695e","reader_fragment":"p-44082-45868-a6d1d9dd113270b3","reader_url":"/laws/pk-code-765eca59252a1aeb#p-44082-45868-a6d1d9dd113270b3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":44887,"character_end":45350,"quote":"the mineral agreement \r\neffective date and expiring on the 30th anniversary of such date.” \r\n(4) Capital gains tax (conditional exemption and rate stabilization). \r\n(a)  Part I of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of 2001) \r\nshall be amended through the insertion of the following sub-clause: \r\n“(47E) For a period of 30 years from the mineral agreement effective date, any income \r\n(including capital gains) on disposal of shares or int","quote_sha256":"a3faa6258c7e26fe71e7445db79251e378cfee08d0827018f4433e6bf832bfaf","reader_fragment":"p-44082-45868-a6d1d9dd113270b3","reader_url":"/laws/pk-code-765eca59252a1aeb#p-44082-45868-a6d1d9dd113270b3","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a55df1dd507ab4c5229b","source":"pk-code-765eca59252a1aeb","title":"Part III of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":46308,"character_end":46373,"quote":"Part III of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"37007325ce4ba0692a2accd99ec908427e6a2e214f8305abafd45e994f5b0877","reader_fragment":"p-45868-47657-5efdf51f9bcb2d5b","reader_url":"/laws/pk-code-765eca59252a1aeb#p-45868-47657-5efdf51f9bcb2d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":46138,"character_end":46603,"quote":"ssets that are subject to such lender security interests \r\nprovided that the enforcement and transfer or assignment is part of the same \r\nenforcement proceedings.” \r\n(b) Part III of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of \r\n2001) shall be amended through the insertion of the following sub-clause: \r\n“(21)  For a period of 30 years from the mineral agreement effective date, the capital \r\ngains resulting from any disposal of shares of, or in","quote_sha256":"a1948b9f41fb5ea6c605d96fa2781e38ab5b96c0af195a032ff02c30c1838b60","reader_fragment":"p-45868-47657-5efdf51f9bcb2d5b","reader_url":"/laws/pk-code-765eca59252a1aeb#p-45868-47657-5efdf51f9bcb2d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-aa5b3f2878b55df14ced","source":"pk-code-765eca59252a1aeb","title":"Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":46782,"character_end":46833,"quote":"Second Schedule \r\nto the Income Tax Ordinance, 2001","quote_sha256":"3909eb1c8af010a5f56c7ca9bc13a705f4c9f9ce500421da3a3f7f586737a62d","reader_fragment":"p-45868-47657-5efdf51f9bcb2d5b","reader_url":"/laws/pk-code-765eca59252a1aeb#p-45868-47657-5efdf51f9bcb2d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":46612,"character_end":47063,"quote":", Reko Diq Mining \r\nCompany (Private) Limited, whether directly or indirectly, in circumstances other \r\nthan those described in (A) or (B) of clause 47E of Part 1 of the Second Schedule \r\nto the Income Tax Ordinance, 2001 (XLIX of 2001) shall be taxed at the \r\n \r\nPage 18 of 29 \r\n \r\napplicable rate (after taking into account the availability of relief from taxes \r\navailable under the relevant clause of any applicable double tax convention) as \r\nspe","quote_sha256":"15ee00fee5626e178900a58736410774fdcade007ce73be67eb99510fec8287e","reader_fragment":"p-45868-47657-5efdf51f9bcb2d5b","reader_url":"/laws/pk-code-765eca59252a1aeb#p-45868-47657-5efdf51f9bcb2d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-8b073aa30757026536a6","source":"pk-code-765eca59252a1aeb","title":"First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":47073,"character_end":47121,"quote":"First Schedule to the Income Tax Ordinance, 2001","quote_sha256":"86af6ddd41f8fce3ba922e92b2aaf5c2bbc50fa09aee11f02cbe337e6973038a","reader_fragment":"p-45868-47657-5efdf51f9bcb2d5b","reader_url":"/laws/pk-code-765eca59252a1aeb#p-45868-47657-5efdf51f9bcb2d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":46903,"character_end":47351,"quote":"le rate (after taking into account the availability of relief from taxes \r\navailable under the relevant clause of any applicable double tax convention) as \r\nspecified in First Schedule to the Income Tax Ordinance, 2001 (XL IX of 2001) \r\nas at 20 March 2022, unless any subsequent modified rates are reduced in which \r\ncase such reduced rates shall apply to the vendor of such shares.” \r\n(5) Withholding tax on shareholder loan interest and sharehol","quote_sha256":"977881ff7747acc9b1df16224e591c246844de05d5dbecf9a7fa3db50e7ada1b","reader_fragment":"p-45868-47657-5efdf51f9bcb2d5b","reader_url":"/laws/pk-code-765eca59252a1aeb#p-45868-47657-5efdf51f9bcb2d5b","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b0217c766a126847fc42","source":"pk-code-765eca59252a1aeb","title":"First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":48340,"character_end":48388,"quote":"First Schedule to the Income Tax Ordinance, 2001","quote_sha256":"86af6ddd41f8fce3ba922e92b2aaf5c2bbc50fa09aee11f02cbe337e6973038a","reader_fragment":"p-47657-49415-75bcb24c443a6099","reader_url":"/laws/pk-code-765eca59252a1aeb#p-47657-49415-75bcb24c443a6099","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":48170,"character_end":48618,"quote":"ate (after taking into account the availability of \r\nrelief from taxes available under the relevant clause of any applicable double tax \r\nconvention) as specified in the First Schedule to the Income Tax Ordinance, 2001 \r\n(XLIX of 2001) as at 20th March, 2022 and no other tax on profit on debt shall \r\napply to the Reko Diq Mining Company (Private) Limited and its direct and \r\nindirect shareholders.” \r\n(b) Part IV of the Second Schedule to the In","quote_sha256":"f614bc0bc2a639611725c14cb6bcb416bdfe6700cc429c900377b06a80c7e0a7","reader_fragment":"p-47657-49415-75bcb24c443a6099","reader_url":"/laws/pk-code-765eca59252a1aeb#p-47657-49415-75bcb24c443a6099","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b534040212721dff7b2b","source":"pk-code-765eca59252a1aeb","title":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":48578,"character_end":48642,"quote":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"bce34a42c742273780c51a009bf159be975561396be10a66fe65002af468ea1e","reader_fragment":"p-47657-49415-75bcb24c443a6099","reader_url":"/laws/pk-code-765eca59252a1aeb#p-47657-49415-75bcb24c443a6099","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":48408,"character_end":48872,"quote":" at 20th March, 2022 and no other tax on profit on debt shall \r\napply to the Reko Diq Mining Company (Private) Limited and its direct and \r\nindirect shareholders.” \r\n(b) Part IV of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of \r\n2001) shall be amended through the insertion of the following sub-clause: \r\n“(47G) For a period of 30 years from the mineral agreement effective date, the provisions \r\nof withholding tax on debt in section 151 and 152 ","quote_sha256":"ccd90c0a93c4eae79cee51b1c2fa698ba1cd25c972fda7cb9fb7fe6520a7ded8","reader_fragment":"p-47657-49415-75bcb24c443a6099","reader_url":"/laws/pk-code-765eca59252a1aeb#p-47657-49415-75bcb24c443a6099","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3de3fe9cb9d2012bbd7f","source":"pk-code-765eca59252a1aeb","title":"Part I of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":49173,"character_end":49236,"quote":"Part I of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"d54e422ef281a978b6082afb857d29c74e06cd26ab4af8a7a552d7d4d061695e","reader_fragment":"p-47657-49415-75bcb24c443a6099","reader_url":"/laws/pk-code-765eca59252a1aeb#p-47657-49415-75bcb24c443a6099","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":49003,"character_end":49466,"quote":"cond Schedule to the Income tax Ordinance, 2001 (XLIX of \r\n2001).” \r\n(6) Withholding tax on third party interest and third party income (conditional \r\nexemption). \r\n(a)  Part I of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of 2001) \r\nshall be amended through the insertion of the following sub-clause: \r\n“(47H) For a period of 30 years from the mineral agreement effective date, any profit on \r\ndebt derived by third party lenders on account of a","quote_sha256":"93fe39db9dbef51de13efc9c7c7ecd6b50a3ed927409f3c305e5d80fb4e8afdb","reader_fragment":"p-47657-49415-75bcb24c443a6099","reader_url":"/laws/pk-code-765eca59252a1aeb#p-47657-49415-75bcb24c443a6099","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7525804d16a9d4aeff76","source":"pk-code-765eca59252a1aeb","title":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":49629,"character_end":49693,"quote":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"bce34a42c742273780c51a009bf159be975561396be10a66fe65002af468ea1e","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":49459,"character_end":49923,"quote":"nt of any loan provided to or for Reko \r\nDiq Mining Company (Private) Limited, for the purposes of financing \r\nconstruction or expansion of the Reko Diq Project.” \r\n(b)  Part IV of the Second Schedule to the Income Tax Ordinance, 2001(XLIX of \r\n2001) shall be amended through the insertion of the following sub-clause: \r\n“(47I)  For a period of 30 years from the mineral agreement effective date, the provisions \r\nof withholding tax on profit on debt in sections 1","quote_sha256":"b7ac7f91fc07e87263489198eb6c195a29afe80448214650f8e0eaf4a3bce2db","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1a88762b03ad39432f53","source":"pk-code-765eca59252a1aeb","title":"Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":50095,"character_end":50146,"quote":"Second Schedule to the Income Tax Ordinance, \r\n2001","quote_sha256":"65c9ee42d5b7eec09d6f9285fc53e3eaea392334dbdf6865e6084bd86c50e06b","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":49925,"character_end":50376,"quote":" and 152 as well as any other \r\n \r\nPage 19 of 29 \r\n \r\nwithholding tax on profit on debt shall not apply on the income exempt from tax \r\nunder clause 47H of Part 1 of the Second Schedule to the Income Tax Ordinance, \r\n2001 (XLIX of 2001).” \r\n(7) Thin capitalization (stabilization of existing requirements). Part IV of the Second \r\nSchedule to the Income Tax Ordinance, 2001 (XLIX of 2001) shall be amended \r\nthrough the insertion of the following sub-","quote_sha256":"4d51d0971c122da2db10c3de187a3556aabd85d025b24ce8dbe0770deabe9e1b","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2b2ea8bc4f31b284450d","source":"pk-code-765eca59252a1aeb","title":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":50232,"character_end":50298,"quote":"Part IV of the Second \r\nSchedule to the Income Tax Ordinance, 2001","quote_sha256":"3335bca84bb746955e8a6ee4d31bb6184e656e2b05355fab9e3c6baabdc81132","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":50062,"character_end":50528,"quote":"nder clause 47H of Part 1 of the Second Schedule to the Income Tax Ordinance, \r\n2001 (XLIX of 2001).” \r\n(7) Thin capitalization (stabilization of existing requirements). Part IV of the Second \r\nSchedule to the Income Tax Ordinance, 2001 (XLIX of 2001) shall be amended \r\nthrough the insertion of the following sub-clause: \r\n“(47J)  For a period of 30 years from the mineral agreement effective date, the provisions \r\nof section 106A shall not apply in the case of Re","quote_sha256":"81feaf77cb22e582a76876a77f47d216586748f4405fcb958e08c7a599acb4a2","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a5e3b5647142e42fed42","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":50716,"character_end":50744,"quote":"Income Tax Ordinance, \r\n2001","quote_sha256":"6765bc3b972df0d1630d85f63a69da006a1e4a50288a6c08009960d08838fc82","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":50546,"character_end":50974,"quote":"any \r\n(Private) Limited. \r\nFor a period of 30 years from the mineral agreement effective date, no limit in \r\naddition to the thin capitalization under section 106 of the Income Tax Ordinance, \r\n2001 (XLIX of 2001) as at 20th March, 2022 shall apply in respect of \r\ndisallowance of profit on debt of the Reko Diq Project.” \r\n(8) Withholding tax on goods and services (time limited exemption and stabilization). \r\n(a)  Part IV of ","quote_sha256":"6ae3fcd848a02427967e43aeee4be807da9f5cfa3623466ff42ac2ae049ad6ab","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b763df56303348cc49e8","source":"pk-code-765eca59252a1aeb","title":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":50963,"character_end":51027,"quote":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"bce34a42c742273780c51a009bf159be975561396be10a66fe65002af468ea1e","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":50793,"character_end":51257,"quote":"y in respect of \r\ndisallowance of profit on debt of the Reko Diq Project.” \r\n(8) Withholding tax on goods and services (time limited exemption and stabilization). \r\n(a)  Part IV of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of \r\n2001) shall be amended through the insertion of the following sub-clause: \r\n“(47K) The provisions of withholding taxes in sections 152, 153, 155 and 233 of the \r\nIncome Tax Ordinance, 2001 (XLIX of 2001) as well as any","quote_sha256":"6eade2522acc28723456bc0844209b55ebe3adc266e0311e9edcb1e74bf1b6fb","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-97decdc54ee6065b1af9","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":51201,"character_end":51227,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-51201-52986-93dd141f498923ea","reader_url":"/laws/pk-code-765eca59252a1aeb#p-51201-52986-93dd141f498923ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":51031,"character_end":51457,"quote":"IX of \r\n2001) shall be amended through the insertion of the following sub-clause: \r\n“(47K) The provisions of withholding taxes in sections 152, 153, 155 and 233 of the \r\nIncome Tax Ordinance, 2001 (XLIX of 2001) as well as any other withholding \r\ntaxes, shall not be applicable to Reko Diq Mining Company (Private) Limited as \r\na withholding agent during the period starting on the mineral agreement effective \r\ndate and endin","quote_sha256":"a01fac935f3f6454730c9121f2b35168a8ffb929acb8b49d9cb439b708560594","reader_fragment":"p-49415-51201-8cce2a6fa9ece6fb","reader_url":"/laws/pk-code-765eca59252a1aeb#p-49415-51201-8cce2a6fa9ece6fb","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-462af3dd9e4a358e454a","source":"pk-code-765eca59252a1aeb","title":"Part III of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":51505,"character_end":51570,"quote":"Part III of the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"37007325ce4ba0692a2accd99ec908427e6a2e214f8305abafd45e994f5b0877","reader_fragment":"p-51201-52986-93dd141f498923ea","reader_url":"/laws/pk-code-765eca59252a1aeb#p-51201-52986-93dd141f498923ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":51335,"character_end":51800,"quote":" (Private) Limited as \r\na withholding agent during the period starting on the mineral agreement effective \r\ndate and ending on the 15th anniversary of such date.” \r\n(b)  Part III of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of \r\n2001) shall be amended through the insertion of the following sub-clause: \r\n“(4) Following the 15th anniversary of the mineral agreement effective date, the Reko \r\nDiq Mining Company (Private) Limited shall, as a withh","quote_sha256":"2fea7755634fd8277004c03688d4184e185ddee43f11d3dbc520eb8e2cebb8c2","reader_fragment":"p-51201-52986-93dd141f498923ea","reader_url":"/laws/pk-code-765eca59252a1aeb#p-51201-52986-93dd141f498923ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-ad39fdb6b30a9367a5e0","source":"pk-code-765eca59252a1aeb","title":"First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":51911,"character_end":51959,"quote":"First Schedule to the Income Tax Ordinance, 2001","quote_sha256":"86af6ddd41f8fce3ba922e92b2aaf5c2bbc50fa09aee11f02cbe337e6973038a","reader_fragment":"p-51201-52986-93dd141f498923ea","reader_url":"/laws/pk-code-765eca59252a1aeb#p-51201-52986-93dd141f498923ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":51741,"character_end":52189,"quote":"ko \r\nDiq Mining Company (Private) Limited shall, as a withholding agent, be subject \r\nto withholding tax on goods and services at the rates which were specified in the \r\nFirst Schedule to the Income Tax Ordinance, 2001 (XLIX of 2001) as at 20th \r\nMarch, 2022, unless any subsequent modified rates are reduced in which case \r\nsuch reduced rates shall apply to Reko Diq Mining Company (Private) Limited.” \r\n(9) Certain transaction taxes (exemption). ","quote_sha256":"3f37eea6c61245a2d475b7e4a3d6dc53dd3b037a68602b21c84623da860c16be","reader_fragment":"p-51201-52986-93dd141f498923ea","reader_url":"/laws/pk-code-765eca59252a1aeb#p-51201-52986-93dd141f498923ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9e6669733943180fd8dd","source":"pk-code-765eca59252a1aeb","title":"Part IV of the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":52231,"character_end":52297,"quote":"Part IV \r\nof the Second Schedule to the Income Tax Ordinance, 2001","quote_sha256":"859f327c9d0db40fd28d9d6c7e7af1886974efe16d175badd562b06a3e421fbb","reader_fragment":"p-51201-52986-93dd141f498923ea","reader_url":"/laws/pk-code-765eca59252a1aeb#p-51201-52986-93dd141f498923ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":52061,"character_end":52527,"quote":"se \r\nsuch reduced rates shall apply to Reko Diq Mining Company (Private) Limited.” \r\n(9) Certain transaction taxes (exemption). The following clause shall be inserted in Part IV \r\nof the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of 2001): \r\n“(47L) Notwithstanding any other provision of this Ordinance, for a period of time \r\ncommencing on the date this Act is enacted until 30 years from the mineral \r\nagreement effective date, (i) the provisions of s","quote_sha256":"03b19ee53f1ad3795f9ad7b483be5ade391fc7f90af384677dac78f5505f137d","reader_fragment":"p-51201-52986-93dd141f498923ea","reader_url":"/laws/pk-code-765eca59252a1aeb#p-51201-52986-93dd141f498923ea","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-f6d6d55dec31995508bd","source":"pk-code-765eca59252a1aeb","title":"Third Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":56659,"character_end":56707,"quote":"Third Schedule to the Income Tax Ordinance, 2001","quote_sha256":"37c5f10bf54bb51a0a4610217a9148e172d9a2f8f6df570a20c31f65eb27b964","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":56489,"character_end":56937,"quote":"ot apply to Reko Diq Mining Company (Private) \r\nLimited for a period of 30 years from the mineral agreement effective date.” \r\n(11) Tax depreciation (stabilization). The Third Schedule to the Income Tax Ordinance, 2001 \r\n(XLIX of 2001) shall be amended through the insertion of the following: \r\n“PART IV \r\nFor a period of 30 years from the mineral agreement effective date, the rates of \r\ndepreciation, initial allowance and pre-commencement expend","quote_sha256":"0a0d97bf60f348daa87b5f7b9b7a33044faf81331cbabca1e0e181095886480c","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7f21f2fe2d6d3e2340d8","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":57120,"character_end":57148,"quote":"Income Tax \r\nOrdinance, 2001","quote_sha256":"18e716d31f0e9f847f2871d2d59c2518ded04b796a41139de23676f7af489c62","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":56950,"character_end":57378,"quote":"ble to Reko \r\nDiq Mining Company (Private) Limited shall be the same as the rates which were \r\nspecified for the purposes of Section 22, Section 23 and Section 25 of the Income Tax \r\nOrdinance, 2001 on 20th March, 2022, unless any subsequent modified rates operate to \r\nthe advantage of Reko Diq Mining Company (Private) Limited in which case such more \r\nadvantageous rates shall apply to Reko Diq Mining Company (Private) Limit","quote_sha256":"2cc839de6254711e0d3e297de0596c2396391d723397dc5d2f439b20fb0c20ed","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-d547e93bc397ec3cd88b","source":"pk-code-765eca59252a1aeb","title":"Part IV to the Second Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":57419,"character_end":57485,"quote":"Part IV to the Second Schedule to the Income Tax \r\nOrdinance, 2001","quote_sha256":"cbf95f170832e26ec2bd6019dc62a8b28457d8ef9cbde72b39a64179dd8fcf1e","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":57249,"character_end":57715,"quote":"ing Company (Private) Limited in which case such more \r\nadvantageous rates shall apply to Reko Diq Mining Company (Private) Limited.” \r\n(12)  Anti-avoidance (exemption). Part IV to the Second Schedule to the Income Tax \r\nOrdinance, 2001 (XLIX of 2001) shall be amended through the insertion of the following \r\nsub-clause: \r\n“(125)  For a period of 30 years from the mineral agreement effective date, the \r\nprovisions of Chapter VIII - Anti-avoidance and any other a","quote_sha256":"13cff5d0056a991aae19566200575c2d77d1966615cd222b4b215feb6aa6b27b","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a511d30337ad685898ff","source":"pk-code-765eca59252a1aeb","title":"Amendment to the Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":57923,"character_end":57959,"quote":"Amendment to the Sales Tax Act, 1990","quote_sha256":"d5ed4faf459ea6473d326fc86342269c47ada74cd507c5610fa1ad55c542c8a3","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":57753,"character_end":58189,"quote":"n any other legislation will not be applicable to any \r\nqualified investment as defined in the Foreign Investment (Promotion and \r\nProtection) Act, 2022.” \r\n         B.  Amendment to the Sales Tax Act, 1990 \r\n(1)  Pakistan Sales Tax on Goods (Zero Rating). The Fifth Schedule to the Sales Tax Act, \r\n1990 shall be amended through the insertion of the following clause: \r\n“(8A)  For a period of 30 years from the mineral agreement effect","quote_sha256":"86f5e03d4f7b5e89656957fd468252cfdf79a9c096fe83a0cb0e0b25a5d1dc8f","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-366223c79da51aadb0b8","source":"pk-code-765eca59252a1aeb","title":"Fifth Schedule to the Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":58014,"character_end":58057,"quote":"Fifth Schedule to the Sales Tax Act, \r\n1990","quote_sha256":"881255267d4a9d411e2f7c550f234091bfa68e2e9e6d3225c057ac95d82cf637","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":57844,"character_end":58287,"quote":"the Foreign Investment (Promotion and \r\nProtection) Act, 2022.” \r\n         B.  Amendment to the Sales Tax Act, 1990 \r\n(1)  Pakistan Sales Tax on Goods (Zero Rating). The Fifth Schedule to the Sales Tax Act, \r\n1990 shall be amended through the insertion of the following clause: \r\n“(8A)  For a period of 30 years from the mineral agreement effective date [as defined in the \r\nIncome Tax Ordinance, 2001(XLIX of 2001)], imports or supplies made ","quote_sha256":"bd401ce4db49304f7712c7b4f50820c1353db26913cfa62a4674a770ebdb604e","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0fc51871183b6fcd4b6e","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":58219,"character_end":58245,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-58219-59976-c087d36adec40ac9","reader_url":"/laws/pk-code-765eca59252a1aeb#p-58219-59976-c087d36adec40ac9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":58049,"character_end":58475,"quote":", \r\n1990 shall be amended through the insertion of the following clause: \r\n“(8A)  For a period of 30 years from the mineral agreement effective date [as defined in the \r\nIncome Tax Ordinance, 2001(XLIX of 2001)], imports or supplies made by, for or to \r\nReko Diq Mining Company (Private) Limited.” \r\nC. Amendment to the Privatization Commission Ordinance, 2000(LII of 2000). \r\n(1) Privatization Rules (Exemption).  Section 2(i","quote_sha256":"1ec23e82cc3993e7c159e48cbdf54cb7737f9efd1811c7a3f51f061c6894423b","reader_fragment":"p-56451-58219-ba90892c8052d1fa","reader_url":"/laws/pk-code-765eca59252a1aeb#p-56451-58219-ba90892c8052d1fa","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9b4b0dc388e8baf3cd63","source":"pk-code-765eca59252a1aeb","title":"Amendment to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":59826,"character_end":59860,"quote":"Amendment to the Customs Act, 1969","quote_sha256":"92d8d6377af83ec37a3f63e7ad244cd590ec00153bff8c85beaab34d6f93c5ce","reader_fragment":"p-58219-59976-c087d36adec40ac9","reader_url":"/laws/pk-code-765eca59252a1aeb#p-58219-59976-c087d36adec40ac9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":59656,"character_end":60090,"quote":"Power to exempt.— The Federal Government may, through notification in the \r\nofficial Gazette, exempt any industrial establishment from any provision of this \r\nAct.” \r\nF. Amendment to the Customs Act, 1969 (IV of 1969).— \r\n(1) Section 18(1A) of the Customs Act, 1969 (IV of 1969) shall be amended to read as \r\nfollows: \r\n“(1A)  Notwithstanding anything contained in this section or in section 18A, customs \r\nduties (including regulator","quote_sha256":"f2dd1f64cb5e62b2bd5b9d1abf0fd8a5e851912dddf9d46deaab65d6a5d6f7f4","reader_fragment":"p-58219-59976-c087d36adec40ac9","reader_url":"/laws/pk-code-765eca59252a1aeb#p-58219-59976-c087d36adec40ac9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-29ebe11c52be22a2fa55","source":"pk-code-765eca59252a1aeb","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":59904,"character_end":59921,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-58219-59976-c087d36adec40ac9","reader_url":"/laws/pk-code-765eca59252a1aeb#p-58219-59976-c087d36adec40ac9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":59734,"character_end":60151,"quote":"ficial Gazette, exempt any industrial establishment from any provision of this \r\nAct.” \r\nF. Amendment to the Customs Act, 1969 (IV of 1969).— \r\n(1) Section 18(1A) of the Customs Act, 1969 (IV of 1969) shall be amended to read as \r\nfollows: \r\n“(1A)  Notwithstanding anything contained in this section or in section 18A, customs \r\nduties (including regulatory duties, additional customs duties, special customs \r\nduties","quote_sha256":"0e88d166814b00c7844b423fbda9b1098fbe90c746a02bdd19c82549ab502ae5","reader_fragment":"p-58219-59976-c087d36adec40ac9","reader_url":"/laws/pk-code-765eca59252a1aeb#p-58219-59976-c087d36adec40ac9","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a36cfc76365c13d030d8","source":"pk-code-765eca59252a1aeb","title":"Fifth Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":60519,"character_end":60558,"quote":"Fifth Schedule to the Customs Act, 1969","quote_sha256":"49ca09ccbbe47423461b4e9b59da084ad7936596f6e7fe867fbfc52d01e2f94e","reader_fragment":"p-59976-61765-aade72987684c424","reader_url":"/laws/pk-code-765eca59252a1aeb#p-59976-61765-aade72987684c424","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":60349,"character_end":60788,"quote":"d persons or classes of persons) as are \r\nprescribed in the Fifth Schedule, subject to such conditions, limitations and \r\nrestrictions as prescribed therein.” \r\n(2)  The Fifth Schedule to the Customs Act, 1969 (IV of 1969) shall be amended through \r\nthe addition of a new Part-VIII as follows: \r\nPart-VII \r\nImports by and for the benefit of the Reko Diq Mining Company (Private) Limited, its \r\ncontractors and its employees. \r\nS. \r\nNo. \r\nD","quote_sha256":"e509d57943958d2465269fd2bbd7ec0c5ee1dd00c00eeb93647d17b7ff07d6a1","reader_fragment":"p-59976-61765-aade72987684c424","reader_url":"/laws/pk-code-765eca59252a1aeb#p-59976-61765-aade72987684c424","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9c00b0745d18db73622c","source":"pk-code-765eca59252a1aeb","title":"Customs Act,1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":60931,"character_end":60949,"quote":"Customs \r\nAct,1969","quote_sha256":"d6ff5cf54c273d5d20e1ff2ef4bed7d772ef78164bdb5e1c4cc68b21b8e6a6da","reader_fragment":"p-59976-61765-aade72987684c424","reader_url":"/laws/pk-code-765eca59252a1aeb#p-59976-61765-aade72987684c424","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":60761,"character_end":61179,"quote":"s employees. \r\nS. \r\nNo. \r\nDescription of \r\nGoods PCT Code \r\nCustoms \r\nDuty, \r\nRegulatory \r\nDuty, \r\nAdditional \r\nCustoms \r\nDuty, any \r\nother taxes or \r\nduties under \r\nthe Customs \r\nAct,1969 \r\nSpecial Conditions \r\n1. all goods: \r\n \r\n(a) exported or \r\nproduced by the \r\nReko Diq Mining \r\nRespective \r\nheadings \r\n0%,0%,0%,0% (1) the imported goods as are not \r\nlisted in the locally manufactured \r\nitems, notified through ","quote_sha256":"24b21cf799279f1f79978311a76aa1877fe4d287e567e9fe6397f79d90244be6","reader_fragment":"p-59976-61765-aade72987684c424","reader_url":"/laws/pk-code-765eca59252a1aeb#p-59976-61765-aade72987684c424","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-a5491caab26b4b508119","source":"pk-code-765eca59252a1aeb","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":62619,"character_end":62636,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-61765-63533-298834b833cdb05f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-61765-63533-298834b833cdb05f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":62449,"character_end":62866,"quote":"hall furnish all relevant \r\ninformation online to Pakistan \r\nCustoms Computerized System \r\nagainst a specific user ID and \r\npassword obtained under section \r\n155D of the Customs Act, 1969 (IV \r\nof  1969). In already computerized  \r\nCollectorates or Customs stations \r\nwhere the Pakistan Customs \r\nComputerized System is not \r\noperational, the Director Reforms and \r\nAutomation or any other person \r\nauthorized by the ","quote_sha256":"8ebf8c5db9ade1258f85dd7ebc20a86031f97fbe0af78685bc02808941b7f061","reader_fragment":"p-61765-63533-298834b833cdb05f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-61765-63533-298834b833cdb05f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-17ca6822ec4634c048bd","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":63500,"character_end":63526,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-61765-63533-298834b833cdb05f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-61765-63533-298834b833cdb05f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":63330,"character_end":63756,"quote":"ns of  a \r\ncountry other than Pakistan or who , \r\nfor the Tax Year immediately prior to \r\nthe import of goods, were non -\r\nresident in Pakistan for the purposes \r\nof the Income Tax Ordinance, 2001. \r\n \r\nG. Sindh Companies Profits (Worker's Participation) Act, 2015 (Sindh Act No. XVIII of \r\n2016). \r\nArticle 1 of the Schedule to the Sindh Companies Profits (Worker's Participation) Act, 2015 \r\n(Sindh Act No. XVIII of 2016) sh","quote_sha256":"4972f39acab95c4f21578781c8e0eb2d42d12fb622f1cbd76cebfcd5a884a159","reader_fragment":"p-61765-63533-298834b833cdb05f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-61765-63533-298834b833cdb05f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e115cfee958a434bdca9","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64020,"character_end":64046,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":63850,"character_end":64276,"quote":"ed that the scheme shall not apply to Reko Diq Mining Company (Private) \r\nLimited for a period of 30 years from the mineral agreement effective date [as defined in the \r\nIncome Tax Ordinance, 2001 (XLIX of 2001)].” \r\nH. Sindh Workers Welfare Fund Act, 2014 (Sindh Act No. XXXIII of 2015). \r\nSection 15 of the Sindh Workers Welfare Fund Act, 2014 (Sindh Act No. XXXIII of 2015) \r\nshall be amended to read as follows: \r\n“The Gov","quote_sha256":"8b0b19306e387e96c39e0fce3a30ae619c2a0ce1a3992214f7c3c9619eec7b9b","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e19f69f98806ee6b01da","source":"pk-code-765eca59252a1aeb","title":"Sindh Workers Welfare Fund Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64070,"character_end":64106,"quote":"Sindh Workers Welfare Fund Act, 2014","quote_sha256":"65a612d3dbdf53ceab4a2bfdd1f380ccb44ba594728f1c43fe36b8c5ccaa1699","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":63900,"character_end":64336,"quote":"ing Company (Private) \r\nLimited for a period of 30 years from the mineral agreement effective date [as defined in the \r\nIncome Tax Ordinance, 2001 (XLIX of 2001)].” \r\nH. Sindh Workers Welfare Fund Act, 2014 (Sindh Act No. XXXIII of 2015). \r\nSection 15 of the Sindh Workers Welfare Fund Act, 2014 (Sindh Act No. XXXIII of 2015) \r\nshall be amended to read as follows: \r\n“The Government may, by notification in the official Gazette, remit ","quote_sha256":"7f519a7ae27f4e93fdcf74d182a0ece56f471eeb001bdf05561ecd4c59ce4d22","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2a4494ea1807ebf21cc0","source":"pk-code-765eca59252a1aeb","title":"Sindh Workers Welfare Fund Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64159,"character_end":64195,"quote":"Sindh Workers Welfare Fund Act, 2014","quote_sha256":"65a612d3dbdf53ceab4a2bfdd1f380ccb44ba594728f1c43fe36b8c5ccaa1699","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":63989,"character_end":64425,"quote":"tive date [as defined in the \r\nIncome Tax Ordinance, 2001 (XLIX of 2001)].” \r\nH. Sindh Workers Welfare Fund Act, 2014 (Sindh Act No. XXXIII of 2015). \r\nSection 15 of the Sindh Workers Welfare Fund Act, 2014 (Sindh Act No. XXXIII of 2015) \r\nshall be amended to read as follows: \r\n“The Government may, by notification in the official Gazette, remit or reduce the amount due \r\nfrom any industrial establishment or class of industrial estab","quote_sha256":"8e50defbfa53582baacbe840cbfe55a4fc25007740b0dfc45675b3fe7b5acef0","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-38667a3cc74d2d0ff69f","source":"pk-code-765eca59252a1aeb","title":"Sindh Development and Maintenance of Infrastructure Cess Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64724,"character_end":64790,"quote":"Sindh Development and Maintenance of Infrastructure Cess Act, 2017","quote_sha256":"984d9d6f78c8cba0d100c1697ee2e80bc40da514ac0d780929c28a2ce0cdd9b4","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64554,"character_end":65020,"quote":"tion \r\nunder section 6 due from any class of industrial establishment may also be remitted or reduced \r\nby Government at its discretion on the merits of each case.” \r\nI. Sindh Development and Maintenance of Infrastructure Cess Act, 2017 (Sindh Act No. \r\nXVIII of 2017). \r\nThe proviso to section 6 of the Sindh Development and Maintenance of Infrastructure Cess \r\nAct, 2017 (Sindh Act No. XVIII of 2017) shall be amended through the addition of the words \r\n“any perso","quote_sha256":"2296d1aca5581feba58b6dc033f0a3f914afa0c2636322b1a5f1fb56ea3008a6","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9ad1b435ac30301fc3f3","source":"pk-code-765eca59252a1aeb","title":"Sindh Development and Maintenance of Infrastructure Cess Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64858,"character_end":64926,"quote":"Sindh Development and Maintenance of Infrastructure Cess \r\nAct, 2017","quote_sha256":"0a3d7db37172f87ec52faa34902b3555fa59f2b2930ec1a346baaf8078915118","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":64688,"character_end":65156,"quote":"n on the merits of each case.” \r\nI. Sindh Development and Maintenance of Infrastructure Cess Act, 2017 (Sindh Act No. \r\nXVIII of 2017). \r\nThe proviso to section 6 of the Sindh Development and Maintenance of Infrastructure Cess \r\nAct, 2017 (Sindh Act No. XVIII of 2017) shall be amended through the addition of the words \r\n“any person or class of persons” so that it reads as follows: \r\n“Notwithstanding anything contained in section 3 and 5, the Government by a notifi","quote_sha256":"e03bc2596ab65a52d26fbba673553e04dda6d564665b1abfe70d890671daef89","reader_fragment":"p-63533-65265-968e8ee9c3c634ac","reader_url":"/laws/pk-code-765eca59252a1aeb#p-63533-65265-968e8ee9c3c634ac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-300fa989de0308071c92","source":"pk-code-765eca59252a1aeb","title":"Balochistan Development and Maintenance of Infrastructure Cess Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":65468,"character_end":65540,"quote":"Balochistan Development and Maintenance of Infrastructure Cess Act, 2021","quote_sha256":"2d90a85a06fcffd323529e38f30ec8f2715217a898e2fb94012ea907a2c5e315","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":65298,"character_end":65770,"quote":"ersons from payment of whole or any part of the cess payable \r\nunder the Act subject to such conditions and limitations as may be specified in such \r\nnotification.” \r\nJ. Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 (IX of \r\n2021). \r\nThe proviso to Section 6 of the Balochistan Development and Maintenance of Infrastructure \r\nCess Act, 2021 (IX of 2021) shall be amended through the addition of the words “any person \r\nor class of persons” so th","quote_sha256":"6a5105889296572320c7338db26c394d7e12f20644231853c735e1630967c6ec","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1702aba38707afbcbec3","source":"pk-code-765eca59252a1aeb","title":"Balochistan Development and Maintenance of Infrastructure Cess Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":65591,"character_end":65665,"quote":"Balochistan Development and Maintenance of Infrastructure \r\nCess Act, 2021","quote_sha256":"cef07fcdba22bfa848938f89591c67c389608100d84e3dbff32a6b890c26da80","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":65421,"character_end":65895,"quote":"may be specified in such \r\nnotification.” \r\nJ. Balochistan Development and Maintenance of Infrastructure Cess Act, 2021 (IX of \r\n2021). \r\nThe proviso to Section 6 of the Balochistan Development and Maintenance of Infrastructure \r\nCess Act, 2021 (IX of 2021) shall be amended through the addition of the words “any person \r\nor class of persons” so that it reads as follows: \r\n“Notwithstanding anything contained in section 3 and 5, the Government by a notification in \r\nthe o","quote_sha256":"581d8b66172cb879a8e09247066b290a60915d3336fc6eb83c5cba08856f61e0","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-b22d9a4f498d1df7b975","source":"pk-code-765eca59252a1aeb","title":"Balochistan Workers Welfare Fund Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":66190,"character_end":66232,"quote":"Balochistan Workers Welfare Fund Act, 2022","quote_sha256":"fe5a1b29fe6b0e2632cbc6122a69f9736bfc6836bfdbf48a3a29d91fd39d6b3f","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":66020,"character_end":66462,"quote":"ersons from payment of whole or any part of the cess payable \r\nunder the Act subject to such conditions and limitations as may be specified in such \r\nnotification.” \r\nK. Balochistan Workers Welfare Fund Act, 2022 (XXI of 2022). \r\nSection 19 of the Balochistan Workers Welfare Fund Act, 2022 (XXI of 2022) shall be \r\namended through the insertion of the following sub-section: \r\n“(3) The Provincial Government may, through notification in the ","quote_sha256":"cf972a8671562fab1f86fd24946b4f014d749202b753c90ca9e6384df0672452","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-cc4870b438d3fb93ebe2","source":"pk-code-765eca59252a1aeb","title":"Balochistan Workers Welfare Fund Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":66268,"character_end":66310,"quote":"Balochistan Workers Welfare Fund Act, 2022","quote_sha256":"fe5a1b29fe6b0e2632cbc6122a69f9736bfc6836bfdbf48a3a29d91fd39d6b3f","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":66098,"character_end":66540,"quote":"ubject to such conditions and limitations as may be specified in such \r\nnotification.” \r\nK. Balochistan Workers Welfare Fund Act, 2022 (XXI of 2022). \r\nSection 19 of the Balochistan Workers Welfare Fund Act, 2022 (XXI of 2022) shall be \r\namended through the insertion of the following sub-section: \r\n“(3) The Provincial Government may, through notification in the official Gazette, exempt \r\nany industrial establishment from any provision of ","quote_sha256":"38fa680fc650ba34b49887c5e240878d7cf262147ef443cd36b118b36e7deb17","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-2545b6d752fb170cdd6c","source":"pk-code-765eca59252a1aeb","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":67055,"character_end":67079,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":66885,"character_end":67309,"quote":"te, exempt \r\nfrom liability to the duty any of such minerals or any class thereof and may also exempt from \r\nliability to the duty, any person or class of persons.” \r\nM. Federal Excise Act, 2005. \r\nThe Third Schedule to the Federal Excise Act, 2005 shall be amended to include the following \r\nentries: \r\n“Table I \r\nFor a period of 30 years from the Mineral Agreement Effective Date (as defined in the Income \r\nTax Ordinance,","quote_sha256":"2175298e6d1ef552c8a0adb21787214a896b428e1a2b1c9323d231626c893af2","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c76ac6c02ddb14da17e5","source":"pk-code-765eca59252a1aeb","title":"Third Schedule to the Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":67087,"character_end":67133,"quote":"Third Schedule to the Federal Excise Act, 2005","quote_sha256":"4d12dce6eada069cccdd838157f8e89fba5a39cd77cffd212285d319335269b0","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":66917,"character_end":67363,"quote":"he duty any of such minerals or any class thereof and may also exempt from \r\nliability to the duty, any person or class of persons.” \r\nM. Federal Excise Act, 2005. \r\nThe Third Schedule to the Federal Excise Act, 2005 shall be amended to include the following \r\nentries: \r\n“Table I \r\nFor a period of 30 years from the Mineral Agreement Effective Date (as defined in the Income \r\nTax Ordinance, 2001), import or supplies of goods made by, for or to","quote_sha256":"d0e5f05c056308f50abcd44d7d7c937a4cc0851295fdb01fa9159ee9cde564cf","reader_fragment":"p-65265-67052-a95acc204632092a","reader_url":"/laws/pk-code-765eca59252a1aeb#p-65265-67052-a95acc204632092a","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e36cfffe9acdb66e3a39","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":67286,"character_end":67314,"quote":"Income \r\nTax Ordinance, 2001","quote_sha256":"ef64cc554c219dfd04f4871fa928b826bc2a4424e6e38e4f42daae16ec0e02b1","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":67116,"character_end":67544,"quote":" Excise Act, 2005 shall be amended to include the following \r\nentries: \r\n“Table I \r\nFor a period of 30 years from the Mineral Agreement Effective Date (as defined in the Income \r\nTax Ordinance, 2001), import or supplies of goods made by, for or to Reko Diq Mining \r\nCompany (Private) Limited. \r\n \r\nTable II \r\nFor a period of 30 years from the mineral agreement effective date [as defined in the Income \r\nTax Ordinance, 2001 (XLI","quote_sha256":"e7740ef36407a9395b064be1c441d70272edad6b87230795cdb9e6cfccda25ba","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7446c0df0d88dd7837cb","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":67511,"character_end":67539,"quote":"Income \r\nTax Ordinance, 2001","quote_sha256":"ef64cc554c219dfd04f4871fa928b826bc2a4424e6e38e4f42daae16ec0e02b1","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":67341,"character_end":67769,"quote":"ods made by, for or to Reko Diq Mining \r\nCompany (Private) Limited. \r\n \r\nTable II \r\nFor a period of 30 years from the mineral agreement effective date [as defined in the Income \r\nTax Ordinance, 2001 (XLIX of 2001)], services provided to Reko Diq Mining Company \r\n(Private) Limited.” \r\nTHIRD SCHEDULE  \r\nPROTECTED BENEFITS \r\nThe following Investment Incentives are hereby declared to be Protected Benefits: \r\n1. For a period of 3","quote_sha256":"5a423e986d4fb190205795d5662bf3f516d101c52aa647c9cae6acc296f775d1","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-91d607330cbcebd470ef","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":67840,"character_end":67866,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":67670,"character_end":68096,"quote":"ollowing Investment Incentives are hereby declared to be Protected Benefits: \r\n1. For a period of 30 years from the Mineral Agreement Effective Date (as defined in the \r\nIncome Tax Ordinance, 2001) in relation to the Reko Diq Project (as defined in the Income \r\nTax Ordinance, 2001 for purposes of this Third Schedule): \r\n(a) SRO 2194(I)/2022 dated 12th December, 2022 issued by the Ministry of \r\nIndustries and Production dec","quote_sha256":"ff447afe2464eecc3a944701e05af950cc4e756a88bb960a9cd27de7757870f9","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-0681228ff685706b18b4","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":67923,"character_end":67951,"quote":"Income \r\nTax Ordinance, 2001","quote_sha256":"ef64cc554c219dfd04f4871fa928b826bc2a4424e6e38e4f42daae16ec0e02b1","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":67753,"character_end":68181,"quote":"or a period of 30 years from the Mineral Agreement Effective Date (as defined in the \r\nIncome Tax Ordinance, 2001) in relation to the Reko Diq Project (as defined in the Income \r\nTax Ordinance, 2001 for purposes of this Third Schedule): \r\n(a) SRO 2194(I)/2022 dated 12th December, 2022 issued by the Ministry of \r\nIndustries and Production declaring (i) the entire area of the Reko Diq Project, \r\nincluding all roads, pipelines,","quote_sha256":"989260ac210ae302c3e6b817c446136a1f611d4e8ebb519489dfb51c582910b2","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-edc8067c70cee157a4e3","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":68512,"character_end":68538,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":68342,"character_end":68768,"quote":"tions, and all lands and orebodies, including Tanjeel, \r\nthat lie within the mining lease areas granted to Reko Diq Mining Company \r\n(Private) Limited (as defined in the Income Tax Ordinance, 2001, and referred \r\nto in this Third Schedule as “RDMC”), together with the lands covered by the \r\nexploration license and surface lease granted to RDMC, (ii) the offices of \r\nRDMC located in Quetta and/or Karachi, and (iii) any bank","quote_sha256":"d85761cdae1bb234245bf2c4d2725bb7b867bfdcbab7a15a313a390538d01429","reader_fragment":"p-67052-68783-a01a27e884b48fe1","reader_url":"/laws/pk-code-765eca59252a1aeb#p-67052-68783-a01a27e884b48fe1","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-997206eb8114612ac740","source":"pk-code-765eca59252a1aeb","title":"Applicability of the Foreign Exchange Regulations Act, 1947","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":69619,"character_end":69680,"quote":"Applicability of the Foreign \r\nExchange Regulations Act, 1947","quote_sha256":"93a37ec81812c52981a697f2cb0c489e2bd9e529e10faba1bc74daf68501163f","reader_fragment":"p-68783-70568-14eaaf7611c40610","reader_url":"/laws/pk-code-765eca59252a1aeb#p-68783-70568-14eaaf7611c40610","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":69449,"character_end":69910,"quote":" of Goods Admitted into an Export Processing Zone). \r\n(d)  SRO 1248(I)/81 dated 23-11-1980 issued by the Ministry of Industries, \r\nGovernment of Pakistan (Exemption from Applicability of the Foreign \r\nExchange Regulations Act, 1947 and the Banking Companies Ordinance, 1962 \r\nto an Export Processing Zone). \r\n(e) SRO 1332(1)/81 dated 13-12-1981 issued by the Ministry of Industries, \r\nGovernment of Pakistan (Exemption of Export Processing Zones from Foreign \r\n","quote_sha256":"16b48c6836656c9dd80e0343dd8e99d9eb94b00f40a6dc6ca8d11964d6366155","reader_fragment":"p-68783-70568-14eaaf7611c40610","reader_url":"/laws/pk-code-765eca59252a1aeb#p-68783-70568-14eaaf7611c40610","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-9663edb047241a30df37","source":"pk-code-765eca59252a1aeb","title":"Foreign Exchange Regulations Act, 1947","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":69900,"character_end":69940,"quote":"Foreign \r\nExchange Regulations Act, 1947","quote_sha256":"0ce8b8473542d0f5f50f78cc9b57bf8d76c90f58614a81c7a2a4a8baff4dfc9c","reader_fragment":"p-68783-70568-14eaaf7611c40610","reader_url":"/laws/pk-code-765eca59252a1aeb#p-68783-70568-14eaaf7611c40610","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":69730,"character_end":70170,"quote":" Export Processing Zone). \r\n(e) SRO 1332(1)/81 dated 13-12-1981 issued by the Ministry of Industries, \r\nGovernment of Pakistan (Exemption of Export Processing Zones from Foreign \r\nExchange Regulations Act, 1947). \r\n(f)  SRO 535(I)/80 dated 15-5-1980 issued by the Ministry of Finance, Planning and \r\nProvincial Coordination, Government of Pakistan (EPZ exemption relating to \r\nexports). \r\n(g) SRO 436(I)/80 dated 25-5-1980 issued by the Min","quote_sha256":"e153a20323229356d0ed85b454701295626b5ea8cadea0e36202b74fea00d227","reader_fragment":"p-68783-70568-14eaaf7611c40610","reader_url":"/laws/pk-code-765eca59252a1aeb#p-68783-70568-14eaaf7611c40610","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-21437eeb9a23ac71315a","source":"pk-code-765eca59252a1aeb","title":"Insurance Act, 1938","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":70390,"character_end":70409,"quote":"Insurance Act, 1938","quote_sha256":"f69377a0cb30d13c66d0eaa80b07289c27b2619012f3a7b7c8024d2e87d48930","reader_fragment":"p-68783-70568-14eaaf7611c40610","reader_url":"/laws/pk-code-765eca59252a1aeb#p-68783-70568-14eaaf7611c40610","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":70220,"character_end":70639,"quote":"nation, Government of Pakistan (EPZ exemption). \r\n(h)  SRO 858(1)/82 dated 8-9-1982 issued by the Federal Government (Exemption \r\nof the Export Processing Zones from the Insurance Act, 1938 (IV of 1938) and \r\nPakistan Insurance Corporation Act, 1957 (XXXVII of 1952). \r\n(i)  SRO 1022(I)/92 dated 18-10-1992 issued by the Central Board of Revenue \r\n(Exemption from central excise duty on such goods manufactured in the T","quote_sha256":"657ab844486c0bb40c9ce81f6a477b80f3a77bc8b00667e5c470a48fec91589c","reader_fragment":"p-68783-70568-14eaaf7611c40610","reader_url":"/laws/pk-code-765eca59252a1aeb#p-68783-70568-14eaaf7611c40610","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-94611e348c8a116f1025","source":"pk-code-765eca59252a1aeb","title":"Pakistan Insurance Corporation Act, 1957","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":70429,"character_end":70469,"quote":"Pakistan Insurance Corporation Act, 1957","quote_sha256":"18ccfc4edae8a7c1a46f67b38b1471f8e844a2a69cb572e2ebbf40c7942a13b5","reader_fragment":"p-68783-70568-14eaaf7611c40610","reader_url":"/laws/pk-code-765eca59252a1aeb#p-68783-70568-14eaaf7611c40610","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":70259,"character_end":70699,"quote":"mption). \r\n(h)  SRO 858(1)/82 dated 8-9-1982 issued by the Federal Government (Exemption \r\nof the Export Processing Zones from the Insurance Act, 1938 (IV of 1938) and \r\nPakistan Insurance Corporation Act, 1957 (XXXVII of 1952). \r\n(i)  SRO 1022(I)/92 dated 18-10-1992 issued by the Central Board of Revenue \r\n(Exemption from central excise duty on such goods manufactured in the Tariff \r\nArea of Pakistan as are imported into an Export Proc","quote_sha256":"40261b2f3ad8878d6fcb2286a2df0f2f6fa5fcd825fe5ed32fbc78e205935010","reader_fragment":"p-68783-70568-14eaaf7611c40610","reader_url":"/laws/pk-code-765eca59252a1aeb#p-68783-70568-14eaaf7611c40610","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-c8f0b047fab05896c518","source":"pk-code-765eca59252a1aeb","title":"Export Processing Zone Authority Rules, 1981","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":71245,"character_end":71291,"quote":"Export Processing Zone \r\nAuthority Rules, 1981","quote_sha256":"d89dd5da77c2441a7148411e779ac704e450861a9f490b355028ef30bbc7e74c","reader_fragment":"p-70568-72357-d7d47f5c2647d57f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-70568-72357-d7d47f5c2647d57f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":71075,"character_end":71521,"quote":"ection 25 of Export Processing Zones \r\nAuthority Ordinance, 1980 and under section 26 of the Export Processing Zones \r\nAuthority Ordinance, I980 modifying rule 16 of the Export Processing Zone \r\nAuthority Rules, 1981 (Stabilization of rate and basis of calculation of EPZ \r\nProcessing Surcharge). \r\n(l)  SRO 154/2022 dated 12th December 2022 issued under section 6 read with \r\nsection 16 of the Balochistan Development and Maintenance of Infrastr","quote_sha256":"42b6118d483952e6e6a73af4e420591e4add9bc96a56fc3aba96bcc21065899e","reader_fragment":"p-70568-72357-d7d47f5c2647d57f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-70568-72357-d7d47f5c2647d57f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-742b7501dc737d94833f","source":"pk-code-765eca59252a1aeb","title":"Balochistan Development and Maintenance of Infrastructure Cess Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":71470,"character_end":71544,"quote":"Balochistan Development and Maintenance of Infrastructure \r\nCess Act, 2021","quote_sha256":"cef07fcdba22bfa848938f89591c67c389608100d84e3dbff32a6b890c26da80","reader_fragment":"p-70568-72357-d7d47f5c2647d57f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-70568-72357-d7d47f5c2647d57f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":71300,"character_end":71774,"quote":"zation of rate and basis of calculation of EPZ \r\nProcessing Surcharge). \r\n(l)  SRO 154/2022 dated 12th December 2022 issued under section 6 read with \r\nsection 16 of the Balochistan Development and Maintenance of Infrastructure \r\nCess Act, 2021 (Act No. IX of 2021) by the Finance Department, Government \r\nof Balochistan (Exemption from import and export taxes in Balochistan \r\nProvince). \r\n \r\nPage 27 of 29 \r\n \r\n(m) SRO SO(TAXES)ET&NC/2(204)/2015 dated 13th December 2022 i","quote_sha256":"f6bf9371ab9fa6d4533d7d0399f9f0eb4f832bda59a960a4e4795f58ccdeaacc","reader_fragment":"p-70568-72357-d7d47f5c2647d57f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-70568-72357-d7d47f5c2647d57f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-326673f157c8e3c83fd8","source":"pk-code-765eca59252a1aeb","title":"Sindh Development and Maintenance of Infrastructure Cess Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":71805,"character_end":71873,"quote":"Sindh Development and Maintenance of Infrastructure \r\nCess Act, 2017","quote_sha256":"4091b0f3706a63355445904eae6b4d9ec2252568c5eb6b4ddc1cf4ae38c9f173","reader_fragment":"p-70568-72357-d7d47f5c2647d57f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-70568-72357-d7d47f5c2647d57f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":71635,"character_end":72103,"quote":"m import and export taxes in Balochistan \r\nProvince). \r\n \r\nPage 27 of 29 \r\n \r\n(m) SRO SO(TAXES)ET&NC/2(204)/2015 dated 13th December 2022 issued \r\nunder section 6 of the Sindh Development and Maintenance of Infrastructure \r\nCess Act, 2017 (Act No. XVIII of 2017) by the Excise and Taxation \r\nDepartment, Government of Sindh (Exemption from import and export taxes in \r\nSindh Province). \r\n(n)  SRO 2196(I)/2022 dated 12th December, 2022 issued under section 16A of the ","quote_sha256":"36a504ab72649efc859dc417f2e6db1ca77760d6735ea7c6dee3a6517ed53734","reader_fragment":"p-70568-72357-d7d47f5c2647d57f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-70568-72357-d7d47f5c2647d57f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-194cb3d399ee3991d129","source":"pk-code-765eca59252a1aeb","title":"WWF Ordinance, 1971","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":72105,"character_end":72124,"quote":"WWF Ordinance, 1971","quote_sha256":"221a3ea66b09f1a5e0b671bdc936959a67403df071b9376da352923cbbb45a9a","reader_fragment":"p-70568-72357-d7d47f5c2647d57f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-70568-72357-d7d47f5c2647d57f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":71935,"character_end":72354,"quote":"nt, Government of Sindh (Exemption from import and export taxes in \r\nSindh Province). \r\n(n)  SRO 2196(I)/2022 dated 12th December, 2022 issued under section 16A of the \r\nWWF Ordinance, 1971 by the Ministry of Overseas Pakistanis and Human \r\nResource Development, Government of Pakistan (Exemption from requirement \r\nto make WWF contributions). \r\n(o) SRO 155/2022 dated 12th December, 2022 issued under section 11 of the","quote_sha256":"1f00b8aedc1352cce23cc0be73430325874f09754baff525a3102737431e10db","reader_fragment":"p-70568-72357-d7d47f5c2647d57f","reader_url":"/laws/pk-code-765eca59252a1aeb#p-70568-72357-d7d47f5c2647d57f","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-e230fb30cc4ce54d5b25","source":"pk-code-765eca59252a1aeb","title":"Balochistan Workers Welfare Fund Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":72869,"character_end":72911,"quote":"Balochistan Workers Welfare Fund Act, 2022","quote_sha256":"fe5a1b29fe6b0e2632cbc6122a69f9736bfc6836bfdbf48a3a29d91fd39d6b3f","reader_fragment":"p-72357-74123-c25d597204a94277","reader_url":"/laws/pk-code-765eca59252a1aeb#p-72357-74123-c25d597204a94277","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":72699,"character_end":73141,"quote":" Minerals, Government of Balochistan (Exemption \r\nfrom certain Provincial labour taxes). \r\n(q) SRO 156/2022 dated 12th December, 2022 issued under section 19(3) of the \r\nBalochistan Workers Welfare Fund Act, 2022, as amended, by the Department \r\nof Labour and Manpower, Government of Balochistan, (Exemption from \r\nprovincial WWF). \r\n(r)  SRO 2199(I)/2022 dated 12th December, 2022 issued under section 3(1) of the \r\nForeigners Act, 1946, by ","quote_sha256":"a8e6aa6210fe98b2e2abda487cd10fc4dd001398bc1d4703fe18263b295711b8","reader_fragment":"p-72357-74123-c25d597204a94277","reader_url":"/laws/pk-code-765eca59252a1aeb#p-72357-74123-c25d597204a94277","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-1ae0b96893c5e7c45862","source":"pk-code-765eca59252a1aeb","title":"Sindh Workers Welfare Fund Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":73732,"character_end":73768,"quote":"Sindh Workers Welfare Fund Act, 2014","quote_sha256":"65a612d3dbdf53ceab4a2bfdd1f380ccb44ba594728f1c43fe36b8c5ccaa1699","reader_fragment":"p-72357-74123-c25d597204a94277","reader_url":"/laws/pk-code-765eca59252a1aeb#p-72357-74123-c25d597204a94277","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":73562,"character_end":73998,"quote":"(Exemption from registration fees on Mineral Agreement and Joint Venture \r\nAgreement). \r\n(u)  SRO(II)21-25/2015 dated 13th December 2022 issued under section 15 of the \r\nSindh Workers Welfare Fund Act, 2014 by the Department of Labour, \r\nGovernment of Sindh (Exemption from provincial WWF). \r\n(v)  SRO SECY(RS&EP)BOR/2022-278 dated 12th December 2022 issued under \r\nsection 9(1)(a) of the Stamp Act, 1899, by the Board of Revenue, Gover","quote_sha256":"b4fea5350d6e6997c54f8d5e44503e5a10793818cacf27dbf8e4387be92fa304","reader_fragment":"p-72357-74123-c25d597204a94277","reader_url":"/laws/pk-code-765eca59252a1aeb#p-72357-74123-c25d597204a94277","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-7876c25f83d543cb262d","source":"pk-code-765eca59252a1aeb","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":74449,"character_end":74466,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":74279,"character_end":74696,"quote":"of Balochistan (Stabilization of Agreed Balochistan Royalty). \r\n \r\nPage 28 of 29 \r\n \r\n(x)  SRO 2200(I)/2022 dated 12th December, 2022 issued under section 8(12) of the \r\nFinance Act, 2022 by the Revenue Division, Government of Pakistan \r\n(Exemption from capital value tax). \r\n2. For a period of 10 years from the Commercial Production Date (as defined in the Income \r\nTax Ordinance, 2001) in relation to the Reko Diq ","quote_sha256":"524eeb052a46b088d991f5980f807b3292fe903caf1b82f05cae14d83a547594","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-6e3da432a572fe8e76b2","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":74638,"character_end":74666,"quote":"Income \r\nTax Ordinance, 2001","quote_sha256":"ef64cc554c219dfd04f4871fa928b826bc2a4424e6e38e4f42daae16ec0e02b1","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":74468,"character_end":74896,"quote":"y the Revenue Division, Government of Pakistan \r\n(Exemption from capital value tax). \r\n2. For a period of 10 years from the Commercial Production Date (as defined in the Income \r\nTax Ordinance, 2001) in relation to the Reko Diq Project: \r\n(a) SRO 153/2022 dated 12th December, 2022 issued under section 12 of the \r\nBalochistan Sales Tax on Services Act, 2015 by the Finance Department, \r\nGovernment of Balochistan (Time limited ","quote_sha256":"1426d29388af69104af40b753edf23b4fb8135aba6e9f1fa9db3554008bfcffc","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-065d72f2de4029ffd569","source":"pk-code-765eca59252a1aeb","title":"Sales Tax on Services Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":75017,"character_end":75048,"quote":"Sales Tax on Services Act, 2011","quote_sha256":"6515557e6aa0fe5c8b01e5834b1f02fe423eab1e86d754f66d71bb98c868f246","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":74847,"character_end":75278,"quote":"tment, \r\nGovernment of Balochistan (Time limited exemption and rate stabilization). \r\n(b)  SRO SRB-3-4/47/2022 dated 12th December, 2022 issued under section 10 of \r\nthe Sales Tax on Services Act, 2011 by the Finance Department, Government \r\nof Sindh (Time limited exemption and rate stabilization). \r\n3. For a period of I5 years from the Commercial Production Date (as defined in the Income \r\nTax Ordinance, 2001) in relation to t","quote_sha256":"2830b88ac7ed2b40e77bc7ad47c9b26902dda4366d96369d60bd6c8f51bd8fd3","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-5bb53551a1dbff0fda63","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":75232,"character_end":75260,"quote":"Income \r\nTax Ordinance, 2001","quote_sha256":"ef64cc554c219dfd04f4871fa928b826bc2a4424e6e38e4f42daae16ec0e02b1","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":75062,"character_end":75490,"quote":"e Department, Government \r\nof Sindh (Time limited exemption and rate stabilization). \r\n3. For a period of I5 years from the Commercial Production Date (as defined in the Income \r\nTax Ordinance, 2001) in relation to the Reko Diq Project: \r\n(a) SRO 2197(I)/2022 dated 12th December, 2022 issued under section 8A of the \r\nCompanies Profits (Workers Participation) Act, 1968 by the Ministry of \r\nOverseas Pakistanis and Human Resour","quote_sha256":"8034f662beb9b139b3f8d3ce1d70ae9cd62e34fbdc0d644c920e5c1f82a750ad","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-4b76575975dec8aeba9b","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":75695,"character_end":75723,"quote":"Income \r\nTax Ordinance, 2001","quote_sha256":"ef64cc554c219dfd04f4871fa928b826bc2a4424e6e38e4f42daae16ec0e02b1","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":75525,"character_end":75953,"quote":"istan (Time limited exemption and rate stabilization of WPPF \r\ncontributions). \r\n4.  For a period of 3 years from the Mineral Agreement Effective Date (as defined in the Income \r\nTax Ordinance, 2001) in relation to the Reko Diq Project: \r\n(a)  SRO 2198(I)/2022 dated 12th December, 2022 issued under section 9 of the \r\nStamp Act, 1899 by the Ministry of Interior, Government of Pakistan \r\n(Remission from stamp duty payable on s","quote_sha256":"3edeabf983f3ad8c9aba8e085fe5f525caed02d49326cfc4674323c8914c5946","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"unresolved-3d49e4499ecc405db4bd","source":"pk-code-765eca59252a1aeb","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":76063,"character_end":76089,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-75914-77668-e3fbf2c2717a8dcf","reader_url":"/laws/pk-code-765eca59252a1aeb#p-75914-77668-e3fbf2c2717a8dcf","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-765eca59252a1aeb","text_version_id":"law:pk-code-765eca59252a1aeb:sha256:0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","text_sha256":"0dc13932b9589c7e6d5781e9b2c449424205de1ae2337deaaf38367dacc68743","character_start":75893,"character_end":76319,"quote":"rnment of Pakistan \r\n(Remission from stamp duty payable on share transfers). \r\n5. For a period of 30 years from the Mineral Agreement Effective Date (as defined in the \r\nIncome Tax Ordinance, 2001), the following Investment Incentives are hereby declared as \r\nProtected Benefits in relation to, and for the benefit of, the Reko Diq Project: \r\n(a)  The Reko Diq Project and each of its Investors have permission to freely and \r","quote_sha256":"1fd04491dda7120ce249f5dc81a464ec3debcf5407ebbe239b52e9dbf59d472d","reader_fragment":"p-74123-75914-6de1077bee909577","reader_url":"/laws/pk-code-765eca59252a1aeb#p-74123-75914-6de1077bee909577","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljbg%3D%3D-sg-jjjjjjjjjjjjj"}}]}