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Declaration   and   repatriation   of   assets   held   outside Pakistan.—","quote_sha256":"1dbd621363309f41b2f831e49fcca5b1831cebb09ea2867ee2883244f6fb9512","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-6944-8674-010438911cfab2a0","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8334,"character_end":8343,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8164,"character_end":8573,"quote":" -wise details of such assets while filing declaration on Federal Board of \r\nRevenue’s web portal. \r\n 6. Period of applicability .—The declaration and repatriation under section 5 shall be made \r\non or after the tenth day of April, 2018 but on or before the thirtieth day of June, 2018. \r\n 7. Charge of tax.— The foreign assets declared and repatriated into Pakistan within the due \r\ndate shall be chargeable ","quote_sha256":"c0bdd8d3e37aef0f549f8bc0ff57d40a602c00872704d897ba025126ea3c0108","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-a22e7c1e19ed98218c3b","source":"pk-code-e70fc1c1f57b2e38","target":"pk-code-e70fc1c1f57b2e38","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8453,"character_end":8473,"quote":" 7. Charge of tax.— ","quote_sha256":"019e148928b4181e8a18c72f501387fffec472b21d046c5814db513a1d6b2866","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-6944-8674-010438911cfab2a0","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8762,"character_end":8773,"quote":"section \r\n7","quote_sha256":"9e8984799b3210a4f1a1539938dd3ea98bea12d2a03b0e79cb33d89e18ecc123","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8592,"character_end":9003,"quote":" specif ied in the Table below, namely: — \r\nTABLE \r\n \r\n \r\n.   \r\n \r\n \r\n \r\n \r\n \r\n \r\n 8. Payment  of  tax.—(1)  The  due  date  for  the  payment  of  tax  chargeable under section \r\n7 shall be the date on which declaration is made under section 6. \r\n (2) No tax shall be payable by the declarant under any law for the time being in force including \r\nthe Income Tax Ordinance, 2001 (XLIX of 2001) where tax has bee","quote_sha256":"eb90a2d4dafd5edf371bcaf364657989a9323968f900b8a58c5d06c8f6655117","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-1aab2c06c496e02bf326","source":"pk-code-e70fc1c1f57b2e38","target":"pk-code-e70fc1c1f57b2e38","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8265,"character_end":8295,"quote":" 6. Period of applicability .—","quote_sha256":"40fe1651810c3abdcb38cf9e1492c972e3e4bc39933bdb2ff870e882651148a1","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-6944-8674-010438911cfab2a0","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8827,"character_end":8836,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8657,"character_end":9066,"quote":"\r\n \r\n \r\n \r\n \r\n \r\n 8. Payment  of  tax.—(1)  The  due  date  for  the  payment  of  tax  chargeable under section \r\n7 shall be the date on which declaration is made under section 6. \r\n (2) No tax shall be payable by the declarant under any law for the time being in force including \r\nthe Income Tax Ordinance, 2001 (XLIX of 2001) where tax has been paid under sub -section (1) in \r\nrespect of the foreign asset","quote_sha256":"c56d12a77d1248ec66dffd736aeace98f15b2bade6d92a42cfc7d7af6516fc59","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-d66926c90d9a39053c55","source":"pk-code-e70fc1c1f57b2e38","target":"pk-code-e70fc1c1f57b2e38","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":6944,"character_end":7022,"quote":" 5. Declaration   and   repatriation   of   assets   held   outside Pakistan.—","quote_sha256":"1dbd621363309f41b2f831e49fcca5b1831cebb09ea2867ee2883244f6fb9512","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-6944-8674-010438911cfab2a0","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":9083,"character_end":9092,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8913,"character_end":9322,"quote":"being in force including \r\nthe Income Tax Ordinance, 2001 (XLIX of 2001) where tax has been paid under sub -section (1) in \r\nrespect of the foreign assets declared under section 5. \r\n 9. Currency and rate of conversion .—(1) The value of a foreign asset under sub-section \r\n(2) of section 5 shall be in Rupees. \r\n (2) The tax payable under section 8 shall be paid in United States dollars as specified in \r\nFo","quote_sha256":"ff073508e514f8bd8192e3f3a2b43089dcbd18ed002c03044f46f918a574600d","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-b73936bab2c6b11371e1","source":"pk-code-e70fc1c1f57b2e38","target":"pk-code-e70fc1c1f57b2e38","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":6944,"character_end":7022,"quote":" 5. Declaration   and   repatriation   of   assets   held   outside Pakistan.—","quote_sha256":"1dbd621363309f41b2f831e49fcca5b1831cebb09ea2867ee2883244f6fb9512","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-6944-8674-010438911cfab2a0","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":9194,"character_end":9203,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":9024,"character_end":9433,"quote":"tion (1) in \r\nrespect of the foreign assets declared under section 5. \r\n 9. 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Payment  of  tax.—","quote_sha256":"99a9cbae6f46287156091fa581deee1882a22c471527cb31e673d4a6dccedf85","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-8674-10467-c71ea9382b316952","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":9253,"character_end":9262,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":9083,"character_end":9492,"quote":"section 5. \r\n 9. 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Liquid assets not repatriated 5% \r\n2. Immovable assets outside Pakistan 3% \r\n3. Liquid    asse","quote_sha256":"49e49d9511510d56cc899bd91555e5a9ec762c4ae0a98064c9df27a30247eba1","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-c06936995cc55239fa84","source":"pk-code-e70fc1c1f57b2e38","target":"pk-code-e70fc1c1f57b2e38","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8674,"character_end":8696,"quote":" 8. Payment  of  tax.—","quote_sha256":"99a9cbae6f46287156091fa581deee1882a22c471527cb31e673d4a6dccedf85","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-8674-10467-c71ea9382b316952","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":9642,"character_end":9651,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":9472,"character_end":9881,"quote":"Bank of  Pakistan’s rate  applying  between  the  United  States  dollar  and  the  Rupee  \r\non  the  date  the declaration is made under section 6 and tax is paid under section 8. \r\nS.No. Foreign assets Rate (as a \r\npercentage of the \r\nvalue of foreign \r\nassets) \r\n(1) (2) (3) \r\n1. Liquid assets not repatriated 5% \r\n2. Immovable assets outside Pakistan 3% \r\n3. Liquid    assets    repatriated    and  invest","quote_sha256":"e89f0522da39f03ce500dc5a8156b2ed216d9b8950243e3e0ed762a65d87193d","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-67ba9b6e39ca7c1034f8","source":"pk-code-e70fc1c1f57b2e38","target":"pk-code-e70fc1c1f57b2e38","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":8674,"character_end":8696,"quote":" 8. Payment  of  tax.—","quote_sha256":"99a9cbae6f46287156091fa581deee1882a22c471527cb31e673d4a6dccedf85","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-8674-10467-c71ea9382b316952","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":10551,"character_end":10562,"quote":"section \r\n8","quote_sha256":"eac47b6a695e3f2bc626adb77c03fcc58547af384dfb83fc817a20d08365b35d","reader_fragment":"p-10467-12212-496612b7c3616911","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-10467-12212-496612b7c3616911","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":10381,"character_end":10792,"quote":"sit of tax in Rupees in the income tax account of the Federal  \r\nConsolidated Fund. \r\n 11. Incorporation in books of account. — (1) Where a declarant has  paid tax under section \r\n8 in respect of foreign assets declared under section 5, the declarant shall be entitled to incorporate in \r\nhis books of account such foreign assets. \r\n (2) For the purpose of the Income Tax Ordinance, 2001 (XLIX of 2001), the cos","quote_sha256":"e5e418bf8808a3d7d18e74dd0134bc6fc38a84da63c4d3666c0f46df4b443b6b","reader_fragment":"p-8674-10467-c71ea9382b316952","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-8674-10467-c71ea9382b316952","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-9b112b6bf99c4054b22c","source":"pk-code-e70fc1c1f57b2e38","target":"pk-code-e70fc1c1f57b2e38","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":6944,"character_end":7022,"quote":" 5. 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Declaration   and   repatriation   of   assets   held   outside Pakistan.—","quote_sha256":"1dbd621363309f41b2f831e49fcca5b1831cebb09ea2867ee2883244f6fb9512","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-6944-8674-010438911cfab2a0","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":12303,"character_end":12312,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-12212-14004-576956367424dfe6","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-12212-14004-576956367424dfe6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":12133,"character_end":12542,"quote":"n   not   admissible   in   evidence .—Notwithstanding anything contained in \r\nany other law for the time being in force, nothing contained in any declaration made under section 5 \r\nshall be admissible in evidence against the declarant for the purpose of any proceedings relating to \r\nimposition of penalty or  for  the  purposes  of  prosecution  under  any  law  including  Income  Tax \r\nOrdinance, 2001 (XL","quote_sha256":"e687f061abdbcdd73c0231834b6ba81f5137ee92df817488686eb848baf67850","reader_fragment":"p-10467-12212-496612b7c3616911","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-10467-12212-496612b7c3616911","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"}},{"id":"internal-34b63a0bdea4f3c20986","source":"pk-code-e70fc1c1f57b2e38","target":"pk-code-e70fc1c1f57b2e38","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":6944,"character_end":7022,"quote":" 5. Declaration   and   repatriation   of   assets   held   outside Pakistan.—","quote_sha256":"1dbd621363309f41b2f831e49fcca5b1831cebb09ea2867ee2883244f6fb9512","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-6944-8674-010438911cfab2a0","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":13244,"character_end":13253,"quote":"SECTION 5","quote_sha256":"ac95c0388bf95c65399239e6a70d2dafe4a0ed09144750959a2d3cbe0f14ef67","reader_fragment":"p-12212-14004-576956367424dfe6","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-12212-14004-576956367424dfe6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":13074,"character_end":13483,"quote":"of 9 \r\n \r\nSchedule \r\nForm A \r\n \r\n*CNIC includes NICOP or any other identification number issued by National Database and \r\nRegistration Authority. \r\n \r\nDECLARATION UNDER SECTION 5 \r\nFULL NAME \r\n \r\nCNIC*     -        -  \r\nNTN (if available)            \r\nADDRESS \r\n \r\nTELEPHONE NUMBER: \r\nEmail: \r\nFOREIGN ASSETS \r\nS.No. Nature of assets Amount in \r\nRupees \r\nTax Rate Tax in Pak Rupees \r\n1. 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Declaration   and   repatriation   of   assets   held   outside Pakistan.—","quote_sha256":"1dbd621363309f41b2f831e49fcca5b1831cebb09ea2867ee2883244f6fb9512","reader_fragment":"p-6944-8674-010438911cfab2a0","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-6944-8674-010438911cfab2a0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-6944-8674-010438911cfab2a0","evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":13841,"character_end":13853,"quote":"section 5(4)","quote_sha256":"2ff2e786203bd4b2ed6dda24c58a27b732353f5f81337fc611c86faa7fd85dd1","reader_fragment":"p-12212-14004-576956367424dfe6","reader_url":"/laws/pk-code-e70fc1c1f57b2e38#p-12212-14004-576956367424dfe6","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pjbw%3D%3D-sg-jjjjjjjjjjjjj"},"context_evidence":{"record_id":"pk-code-e70fc1c1f57b2e38","text_version_id":"law:pk-code-e70fc1c1f57b2e38:sha256:458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","text_sha256":"458af504e594d0c285ccd6ae909d4c0b97a85a60a9eb4c287e336398d26f2ff2","character_start":13671,"character_end":14083,"quote":"tax in Rupees(1+2+3+4)  \r\nTotal tax in US Dollars  \r\nWhether evidence of payment of tax attached YES NO \r\n \r\nPage 8 of 9 \r\n \r\nForm B \r\n \r\n \r\nDESCRIPTION OF ASSETS \r\n[see section 5(4)] \r\nA. 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